All auditing services (including underwriting comfort letters or statutory audits required for insurance companies for purposes of State law) and non-audit services must be preapproved by the issuer's audit committee.
De minimus exception: Preapproval is not required for non-auditing services if: (1) the aggregate dollar value of such services does not exceed five percent of the total revenues paid by the issuer to the auditor during the fiscal year in which the nonaudit services are provided; (2) such services were not recognized by the issuer at the time of the engagement to be non-audit services; and (3) such services are promptly brought to the attention of and approved by the audit committee prior to the completion of the audit. Any audit committee approval of non-audit services shall be disclosed to investors in the required periodic reports.
The audit committee may delegate preapproval authority to one or more of its members (who are independent directors) provided that any decisions taken by that delegated member(s) must be presented to the audit committee.
所有审计服务（包括根据州法律向保险公司提供的安慰函或法定审计）和非审计服务均需通过上市公司审计委员会的预先批准。
最低例外条件：对于非审计服务，可以不需要预准，如果：（1）上市公司支付给该审计师 该内容 由中 审网 校 所 属 w ww .a ud itcn.com的非审计服务报酬不超过被审计会计年度总收入的5%；（2）在提供服务时，上市公司并为意识到该服务是非审计服务；并且（3）此类服务很快被提交审计委员会，并在审计工作结束之前完成。审计委员会批准的任何非审计服务均应在定期的报告中向投资者披露。审计委员会可以将预准权利授予一个或多个成员（必须是独立董事），前提是该成员（组）必须提交审计委员会批准。

Sec. 203 Audit partner rotation
审计合伙人的更换

Makes it unlawful for a registered public accounting firm to provide audit services to an issuer if either (1) the lead audit partner or (2) the audit partner responsible for reviewing the audit has provided such services to the issuer in each of the prior five years.
规定备案登记的注册会计师事务所在下列情况下提供审计服务是违法的：（1）首席审计合伙人或（2）对审计负有复核责任的合伙人在过去5年内向该客户提供过此类非审计服务。

Sec. 204 Auditor reports to audit committees
审计师 该内容 由中 审网 校 所 属 w ww .a ud itcn.com向审计委员会报告

Requires registered public accounting firms to make timely reports to its issuer clients. Such reports shall include:
●　all critical accounting policies and practices to be used;
●　all alternative treatments of financial information within generally accepted accounting principles that have been discussed with management officials of the issuer, ramifications of the use of such alternative disclosures and treatments, and the treatment preferred by the auditor; and
●　other material written communications between the auditor and management of the issuer (e.g. management letter or schedule of unadjusted differences).

要求备案登记的注册会计师事务所及时向其审计客户报告审计情况。这些报告应当包括：
●　使用的所有重要的会计政策和方法；
●　与上市公司管理层讨论过的公认会计准则允许的所有财务信息处理办法，这些披露和处理办法对会计报表的影响，以及审计师 该内容 由中 审网 校 所 属 w ww .a ud itcn.com选择的办法；
●　审计师 该内容 由中 审网 校 所 属 w ww .a ud itcn.com与管理层之间的其他重要的书信函电往来（例如管理人员的信件或未调整差异的表格）。

Sec. 206 Conflicts of interest
利益冲突

It shall be unlawful for a registered public accounting firm to provide any audit service to an issuer if the issuer's CEO, CFO, CAO, or controller was previously employed by the auditor and participated in any capacity in the audit of the issuer during the one-year period preceding the date of the initiation of the audit.
如果被审计上市公司的首席执行官、首席财务官、首席审计官或财务主管在开始审计前一年内曾受雇于该审计师 该内容 由中 审网 校 所 属 w ww .a ud itcn.com并参与过对该上市公司审计的任何工作，应视为违法。