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萨班斯法案（2002）Sec.104.(1)
SEC.104.INSPECTIONS OF REGISTERED PUBLIC ACCOUNTING FIRMS.
(a)IN GENERAL.-The Board shall conduct a continuing program of inspections to assess the degree of compliance of each registered public accounting firm and associated persons of that firm with this Act,the rules of the Board,the rules of the Commission,or professional standards,in connection with its performance of audits,issuance of audit reports,and related matters involving issuers.
(b)INSPECTION FREQUENCY.-
(1)IN GENERAL.-Subject to paragraph(2),inspections required by this section shall be conducted-
(A)annually with respect to each registered public accounting firm that regularly provides audit reports for more than 100 issuers;and
(B)not less frequently than once every 3 years with respect to each registered public accounting firm that regularly provides audit reports for 100 or fewer issuers.
(2)ADJUSTMENTS TO SCHEDULES.-The Board may,by rule,adjust the inspection schedules set under paragraph(1)if the Board finds that different inspection schedules are consistent with the purposes of this Act,the public interest,and the protection of investors.The Board may conduct special inspections at the request of the Commission or upon its own motion.
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