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萨班斯法案（2002）Sec.301.(2)
"(4)COMPLAINTS.-Each audit committee shall establish procedures for-
"(A)the receipt,retention,and treatment of complaints received by the issuer regarding accounting,internal accounting controls,or auditing matters;and
"(B)the confidential,anonymous submission by employees of the issuer of concerns regarding questionable accounting or auditing matters.
"(5)AUTHORITY TO ENGAGE ADVISERS.-Each audit committee shall have the authority to engage independent counsel and other advisers,as it determines necessary to carry out its duties.
"(6)FUNDING.-Each issuer shall provide for appropriate funding,as determined by the audit committee,in its capacity as a committee of the board of directors,for payment of compensation-
"(A)to the registered public accounting firm employed by the issuer for the purpose of rendering or issuing an audit report;and
"(B)to any advisers employed by the audit committee under paragraph(5).".
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