萨班斯法案（2002）Sec.101.(5)

　　(f)POWERS OF THE BOARD.-In addition to any authority granted to the Board otherwise in this Act,the Board shall have the power,subject to section 107-

　　(1)to sue and be sued,complain and defend,in its corporate name and through its own counsel,with the approval of the Commission,in any Federal,State,or other court;

　　(2)to conduct its operations and maintain offices,and to exercise all other rights and powers authorized by this Act,in any State,without regard to any qualification,licensing,or other provision of law in effect in such State(or a political subdivision thereof);

　　(3)to lease,purchase,accept gifts or donations of or otherwise acquire,improve,use,sell,exchange,or convey,all of or an interest in any property,wherever situated;

　　(4)to appoint such employees,accountants,attorneys,and other agents as may be necessary or appropriate,and to determine their qualifications,define their duties,and fix their salaries or other compensation(at a level that is comparable to private sector self-regulatory,accounting,technical,supervisory,or other staff or management positions);

　　(5)to allocate,assess,and collect accounting support fees established pursuant to section 109,for the Board,and other fees and charges imposed under this title;and

　　(6)to enter into contracts,execute instruments,incur liabilities,and do any and all other acts and things necessary,appropriate,or incidental to the conduct of its operations and the exercise of its obligations,rights,and powers imposed or granted by this title.