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薩班斯法案(2002)Sec.702.(1)

來源: www.sarbanes-oxley-forum.com 編輯: 2011/01/18 15:37:43  字體:

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  SEC.702.COMMISSION STUDY AND REPORT REGARDING CREDIT RATING AGENCIES.

  (a)STUDY REQUIRED.-

  (1)IN GENERAL.-The Commission shall conduct a study of the role and function of credit rating agencies in the operation of the securities market.

  (2)AREAS OF CONSIDERATION.-The study required by this subsection shall examine-

  (A)the role of credit rating agencies in the evaluation of issuers of securities;

  (B)the importance of that role to investors and the functioning of the securities markets;

  (C)any impediments to the accurate appraisal by credit rating agencies of the financial resources and risks of issuers of securities;

  (D)any barriers to entry into the business of acting as a credit rating agency,and any measures needed to remove such barriers;

  (E)any measures which may be required to improve the dissemination of information concerning such resources and risks when credit rating agencies announce credit ratings;and

  (F)any conflicts of interest in the operation of credit rating agencies and measures to prevent such conflicts or ameliorate the consequences of such conflicts.

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