The bill creates an oversight board with the authority to investigate and punish accounting firms.
该法案创建了一个有权调查并处罚会计师事务所的监督委员会。
《柯林斯英汉双解大词典》
2
Into the mayhem has stepped the International Accounting Standards Board (IASB), which sets the rules in most of Europe and Asia and is eventually expected to have authority in America, too.
为欧洲和亚洲大部分国家制定规则并且最终有望也为美国制定规则的国际会计准则委员会已经非常混乱。
3
Fourth part for accounting firm good faith authority protection.