新用戶掃碼下載
掃碼下載APP
及時(shí)接收最新考試資訊及
備考信息
薩班斯法案（2002）Sec.304.匯總
SEC.304.FORFEITURE OF CERTAIN BONUSES AND PROFITS.
(a)ADDITIONAL COMPENSATION PRIOR TO NONCOMPLIANCE WITH COMMISSION FINANCIAL REPORTING REQUIREMENTS.-If an issuer is required to prepare an accounting restatement due to the material noncompliance of the issuer,as a result of misconduct,with any financial reporting requirement under the securities laws,the chief executive officer and chief financial officer of the issuer shall reimburse the issuer for-
(1)any bonus or other incentive-based or equity-based compensation received by that person from the issuer during the 12-month period following the first public issuance or filing with the Commission(whichever first occurs)of the financial document embodying such financial reporting requirement;and
(2)any profits realized from the sale of securities of the issuer during that 12-month period.
(b)COMMISSION EXEMPTION AUTHORITY.-The Commission may exempt any person from the application of subsection(a),as it deems necessary and appropriate.
【我要糾錯(cuò)】 責(zé)任編輯：xyz
推薦閱讀
限時(shí)免費(fèi)資料
-
思維導(dǎo)圖
-
學(xué)習(xí)計(jì)劃
-
科目特點(diǎn)
-
報(bào)考指南
-
歷年樣卷
-
財(cái)會(huì)英語(yǔ)
新用戶掃碼下載
京公網(wǎng)安備 11010802044457號(hào)