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薩班斯法案（2002）Sec.203.匯總
SEC.203.AUDIT PARTNER ROTATION.
Section 10A of the Securities Exchange Act of 1934(15 U.S.C.78j-1),as amended by this Act,is amended by adding at the end the following:
"(j) AUDIT PARTNER ROTATION.-It shall be unlawful for a registered public accounting firm to provide audit services to an issuer if the lead(or coordinating) audit partner(having primary responsibility for the audit),or the audit partner responsible for reviewing the audit,has performed audit services for that issuer in each of the 5 previous fiscal years of that issuer.".
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