薩班斯法案（2002）Sec.104.(3)

　　(e)RECORD RETENTION.-The rules of the Board may require the retention by registered public accounting firms for inspection purposes of records whose retention is not otherwise required by section 103 or the rules issued thereunder.

　　(f)PROCEDURES FOR REVIEW.-The rules of the Board shall provide a procedure for the review of and response to a draft inspection report by the registered public accounting firm under inspection.The Board shall take such action with respect to such response as it considers appropriate(including revising the draft report or continuing or supplementing its inspection activities before issuing a final report),but the text of any such response,appropriately redacted to protect information reasonably identified by the accounting firm as confidential,shall be attached to and made part of the inspection report.

　　(g)REPORT.-A written report of the findings of the Board for each inspection under this section,subject to subsection(h),shall be-

　　(1)transmitted,in appropriate detail,to the Commission and each appropriate State regulatory authority, accompanied by any letter or comments by the Board or the inspector,and any letter of response from the registered public accounting firm;and

　　(2)made available in appropriate detail to the public(subject to section 105(b)(5)(A),and to the protection of such confidential and proprietary information as the Board may determine to be appropriate,or as may be required by law),except that no portions of the inspection report that deal with criticisms of or potential defects in the quality control systems of the firm under inspection shall be made public if those criticisms or defects are addressed by the firm,to the satisfaction of the Board,not later than 12 months after the date of the inspection report.