Sec. 302 Corporate responsibility for financial reports
公司对财务报告的责任

Within 30 days after enactment, the SEC shall, by rule, require, for each company filing periodic reports under section 13(a) or 15(d) of the Securities Exchange Act of 1934, that the principal executive officer or officers and the principal financial officer or officers, or persons performing similar functions, certify in each annual or quarterly report filed or submitted under either such section of such Act that:
在本法案生效后30天内，证券交易委员会应当要求所有上市公司按1934年证券交易法13（a）段和15（d）段呈报定期报告，主要执行官（们）、首席财务官（们），或履行相似职务的人员们，在依上述法案各段的要求呈报的每一份年度或季度报告证实：

●　the signing officer has reviewed the report;
签字的官员已经复核了该报告；

●　based on the officer's knowledge, the report does not contain any untrue statement of a material fact or omit to state a material fact necessary in order to make the statements made, in light of the circumstances under which such statements were made, not misleading;
据该官员所知，报告中不存在对重要事项的任何不真实陈述，或遗漏了对必要的重要事项的陈述，从而保证该陈述不会误导读者；

●　based on such officer's knowledge, the financial statements, and other financial information included in the report, fairly present in all material respects the financial condition and results of operations of the issuer as of, and for, the periods presented in the report;
据该官员所知，报告中包括的财务报表和其他财务信息，在所有重要方面公允地反映了上市公司在报告期内的财务状况和经营成果；

●　the signing officers: (A) are responsible for establishing and maintaining internal controls; (B) have designed such internal controls to ensure that material information relating to the issuer and its consolidated subsidiaries is made known to such officers by others within those entities, particularly during the period in which the periodic reports are being prepared; (C) have evaluated the effectiveness of the issuer's internal controls as of a date within 90 days prior to the report; and (D) have presented in the report their conclusions about the effectiveness of their internal controls based on their evaluation as of that date;
签署的官员：（A）负责建立和维护内部控制；（B）设计了这些内部控制，以保证这些官员了解了与上市公司及其合并报告的下属机构有关的重要信息，尤其是那些在定期报告期内的信息；（C）在报告发布前90天内的评价了上市公司的内部控制系统的有效性；和（D）在报告中陈述了对上市公司内部控制系统的有效性的评价结论；

●　the signing officers have disclosed to the issuer's auditors and the audit committee of the board of directors (or persons fulfilling the equivalent function): (A) all significant deficiencies in the design or operation of internal controls which could adversely affect the issuer's ability to record, process, summarize, and report financial data and have identified for the issuer's auditors any material weaknesses in internal controls; and (B) any fraud, whether or not material, that involves management or other employees who have a significant role in the issuer's internal controls; and
签署官员们向上市公司审计师 该 内容 由中 审网校 所 属ww w .aud itcn. c om和董事会的审计委员会（或履行相同职能的人员）披露了：（A）内部控制的设计和运作中的所有重大缺陷，这些缺陷可能影响上市公司记录、处理、总结和报告财务数据的能力，并且已经为审计师 该 内容 由中 审网校 所 属ww w .aud itcn. c om指明了所有重要的内部控制弱点；和（B）涉及上市公司管理层或其他在内部控制系统中具有重大作用的人员的任何欺诈行为，无论该欺诈行为严重与否；并且

●　the signing officers have indicated in the report whether or not there were significant changes in internal controls or in other factors that could significantly affect internal controls subsequent to the date of their evaluation, including any corrective actions with regard to significant deficiencies and material weaknesses.
签署官员们已在报告中指明，在内部控制评估结束之后，内部控制系统或其他对内部控制具有重大影响的因素是否发生了重大变化，包括对重大缺陷或重要弱点进行的任何改正。

Sec. 303 Improper influence on conduct of audits
对审计工作的不当影响

It shall be unlawful for any officer, director, or affiliated person of an issuer to take any action, in contravention of a rule adopted by the SEC, to fraudulently influence, coerce, manipulate, or mislead any independent public or certified accountant engaged in auditing that issuer's financial statements, for the purpose of rendering such financial statements materially misleading.
上市公司的任何官员、董事或相关人员违反证券交易委员会的规定，欺诈性地影响、强迫、操纵或误导对上市公司财务报表进行审计的独立注册会计师，使其提供重大误导的财务报表的行为，均为违法。