薩班斯法案（2002）Sec.105.(6)

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　　(d)REPORTING OF SANCTIONS.-

　　(1)RECIPIENTS.-If the Board imposes a disciplinary sanction,in accordance with this section,the Board shall report the sanction to-

　　(A)the Commission;

　　(B)any appropriate State regulatory authority or any foreign accountancy licensing board with which such firm or person is licensed or certified;and

　　(C)the public(once any stay on the imposition of such sanction has been lifted).

　　(2)CONTENTS.-The information reported under paragraph(1)shall include-

　　(A)the name of the sanctioned person;

　　(B)a description of the sanction and the basis for its imposition;and

　　(C)such other information as the Board deems appropriate.

　　(e)STAY OF SANCTIONS.-

　　(1)IN GENERAL.-Application to the Commission for review,or the institution by the Commission of review,of any disciplinary action of the Board shall operate as a stay of any such disciplinary action,unless and until the Commission orders(summarily or after notice and opportunity for hearing on the question of a stay,which hearing may consist solely of the submission of affidavits or presentation of oral arguments)that no such stay shall continue to operate.

　　(2)EXPEDITED PROCEDURES.-The Commission shall establish for appropriate cases an expedited procedure for consideration and determination of the question of the duration of a stay pending review of any disciplinary action of the Board under this subsection.

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