薩班斯法案（2002）Sec.103.(2)

　　(3)AUTHORITY TO ADOPT OTHER STANDARDS.-

　　(A)IN GENERAL.-In carrying out this subsection,the Board-

　　(i)may adopt as its rules, subject to the terms of section 107,any portion of any statement of auditing standards or other professional standards that the Board determines satisfy the requirements of paragraph(1), and that were proposed by 1 or more professional groups of accountants that shall be designated or recognized by the Board,by rule,for such purpose,pursuant to this paragraph or 1 or more advisory groups convened pursuant to paragraph(4);and

　　(ii)notwithstanding clause(i),shall retain full authority to modify,supplement,revise,or subsequently amend,modify,or repeal,in whole or in part,any portion of any statement described in clause(i).

　　(B)INITIAL AND TRANSITIONAL STANDARDS.-The Board shall adopt standards described in subparagraph(A)(i) as initial or transitional standards,to the extent the Board determines necessary,prior to a determination of the Commission under section 101(d),and such standards shall be separately approved by the Commission at the time of that determination,without regard to the procedures required by section 107 that otherwise would apply to the approval of rules of the Board.

　　(4)ADVISORY GROUPS.-The Board shall convene,or authorize its staff to convene,such expert advisory groups as may be appropriate,which may include practicing accountants and other experts,as well as representatives of other interested groups,subject to such rules as the Board may prescribe to prevent conflicts of interest,to make recommendations concerning the content(including proposed drafts)of auditing, quality control,ethics,independence,or other standards required to be established under this section.