(2)establish or adopt, or both, by rule, auditing, quality control, ethics, independence, and other standards relating to the preparation of audit reports for issuers, in accordance with section 103;
(3)conduct inspections of registered public accounting firms, in accordance with section 104 and the rules of the Board;
(4)conduct investigations and disciplinary proceedings con- cerning, and impose appropriate sanctions where justified upon,
registered public accounting firms and associated persons of such firms, in accordance with section 105;