薩班斯法案（2002）Sec.802.(2)

　　"§1520.Destruction of corporate audit records

　　"(a)(1)Any accountant who conducts an audit of an issuer of securities to which section 10A(a)of the Securities Exchange Act of 1934(15 U.S.C.78j-1(a))applies,shall maintain all audit or review workpapers for a period of 5 years from the end of the fiscal period in which the audit or review was concluded.

　　"(2)The Securities and Exchange Commission shall promulgate,within 180 days,after adequate notice and an opportunity for comment,such rules and regulations,as are reasonably necessary,relating to the retention of relevant records such as workpapers,documents that form the basis of an audit or review,memoranda,correspondence,communications,other documents,and records(including electronic records)which are created,sent,or received in connection with an audit or review and contain conclusions,opinions,analyses,or financial data relating to such an audit or review,which is conducted by any accountant who conducts an audit of an issuer of securities to which section 10A(a)of the Securities Exchange Act of 1934(15 U.S.C.78j-1(a))applies.The Commission may,from time to time,amend or supplement the rules and regulations that it is required to promulgate under this section,after adequate notice and an opportunity for comment,in order to ensure that such rules and regulations adequately comport with the purposes of this section.es and regulations adequately comport with the purposes of this section.es and regulations adequately comport with the purposes of this section.es and regulations adequately comport with the purposes of this section.es and regulations adequately comport with the purposes of this section.es and regulations adequately comport with the purposes of this section.es and regulations adequately comport with the purposes of this section.es and regulations adequately comport with the purposes of this section.