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2002年6月18日,即美国司法部门裁定安达信会计师事务所妨碍司法罪成立之后的第三天,美国参议院银行委员会以17票赞成、4票反对的表决结果通过一项法案,决定成立一个会计管制委员会,加强对会计行业的监管;同时,限制注册会计师CPA对其所负责审计的公司提供咨询服务。委员会成员将由美国证券交易委员会(SEC,Securi-ties and Exchange Commission)同财政部及联邦储备委员会(FRB,Federal Reserve Board)磋商后任命。法案还授权新的委员会制定会计和
On June 18, 2002, the third day after the U.S. judiciary ruled that Ataturk’s accounting firm obstructed the establishment of the judicial offense, the U.S. Senate Banking Committee passed a bill with 17 votes in favor and 4 votes against it and decided to set up a Accounting Control Committee to strengthen the supervision of the accounting profession; the same time, CPA restricted audit of the company responsible for its advisory services. Members of the committee will be appointed by the SEC, the Securities and Exchange Commission in consultation with the Ministry of Finance and the Federal Reserve Board. The bill also empowers the new committee to set up accounting and