薩班斯法案（2002）Sec.105.(2)

　　(2)TESTIMONY AND DOCUMENT PRODUCTION.-In addition to such other actions as the Board determines to be necessary or appropriate,the rules of the Board may-

　　(A)require the testimony of the firm or of any person associated with a registered public accounting firm,with respect to any matter that the Board considers relevant or material to an investigation;

　　(B)require the production of audit work papers and any other document or information in the possession of a registered public accounting firm or any associated person thereof,wherever domiciled,that the Board considers relevant or material to the investigation,and may inspect the books and records of such firm or associated person to verify the accuracy of any documents or information supplied;

　　(C)request the testimony of,and production of any document in the possession of,any other person,including any client of a registered public accounting firm that the Board considers relevant or material to an investigation under this section,with appropriate notice,subject to the needs of the investigation,as permitted under the rules of the Board;and

　　(D)provide for procedures to seek issuance by the Commission,in a manner established by the Commission,of a subpoena to require the testimony of,and production of any document in the possession of,any person,including any client of a registered public accounting firm,that the Board considers relevant or material to an investigation under this section.

　　(3)NONCOOPERATION WITH INVESTIGATIONS.-

　　(A)IN GENERAL.-If a registered public accounting firm or any associated person thereof refuses to testify,produce documents,or otherwise cooperate with the Board in connection with an investigation under this section,the Board may-

　　(i)suspend or bar such person from being associated with a registered public accounting firm,or require the registered public accounting firm to end such association;

　　(ii)suspend or revoke the registration of the public accounting firm;and

　　(iii)invoke such other lesser sanctions as the Board considers appropriate,and as specified by rule of the Board.

　　(B)PROCEDURE.-Any action taken by the Board under this paragraph shall be subject to the terms of section 107(c).