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。
The bill creates an oversight board with the authority to investigate and punish accounting firms.
此次拍卖会是在欧洲雷曼兄弟管理委员会——普华永道会计师事务所指导下进行的，目的在于清偿债务。
The auction took place under the direction of Lehman Brothers' administrators in Europe, PricewaterhouseCoopers, and was part of their effort to repay creditors.
惩戒委员会主要负责对违规违纪的会计师事务所和注册会计师予以惩戒。
The Disciplinary Commission shall be mainly responsible for punishing the accounting firms and the certified public accountants who violate the regulations or disciplines.
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