Sarbanes-oxley act of 2002

26 
Sec. 107 
SARBANES-OXLEY ACT OF 2002 
ance by the registered public accounting firm on the work 
of that foreign public accounting firm. 
(c) E
XEMPTION
A
UTHORITY
.—The Commission, and the Board, 
subject to the approval of the Commission, may, by rule, regula-
tion, or order, and as the Commission (or Board) determines nec-
essary or appropriate in the public interest or for the protection of 
investors, either unconditionally or upon specified terms and condi-
tions exempt any foreign public accounting firm, or any class of 
such firms, from any provision of this Act or the rules of the Board 
or the Commission issued under this Act. 
(d) S
ERVICE OF
R
EQUESTS OR
P
ROCESS
.— 
(1) I
N GENERAL
.—Any foreign public accounting firm that 
performs work for a domestic registered public accounting firm 
shall furnish to the domestic registered public accounting firm 
a written irrevocable consent and power of attorney that des-
ignates the domestic registered public accounting firm as an 
agent upon whom may be served any request by the Commis-
sion or the Board under this section or upon whom may be 
served any process, pleadings, or other papers in any action 
brought to enforce this section. 
(2) S
PECIFIC AUDIT WORK
.—Any foreign public accounting 
firm that performs material services upon which a registered 
public accounting firm relies in the conduct of an audit or in-
terim review, issues an audit report, performs audit work, or, 
performs interim reviews, shall designate to the Commission or 
the Board an agent in the United States upon whom may be 
served any request by the Commission or the Board under this 
section or upon whom may be served any process, pleading, or 
other papers in any action brought to enforce this section. 
(e) S
ANCTIONS
.—A willful refusal to comply, in whole in or in