(i)may adopt as its rules, subject to the terms of section 107, any portion of any statement of auditing standards or other professional standards that the Board determines satisfy the requirements of para- graph (1), and that were proposed by 1 or more profes- sional groups of accountants that shall be designated or recognized by the Board, by rule, for such purpose, pursuant to this paragraph or 1 or more advisory groups convened pursuant to paragraph (4); and
(ii)notwithstanding clause (i), shall retain full authority to modify, supplement, revise, or subse- quently amend, modify, or repeal, in whole or in part, any portion of any statement described in clause (i).
(i)may adopt as its rules, subject to the terms of section 107, any portion of any statement of auditing standards or other professional standards that the Board determines satisfy the requirements of para- graph (1), and that were proposed by 1 or more profes- sional groups of accountants that shall be designated or recognized by the Board, by rule, for such purpose, pursuant to this paragraph or 1 or more advisory groups convened pursuant to paragraph (4); and(ii)notwithstanding clause (i), shall retain full authority to modify, supplement, revise, or subse- quently amend, modify, or repeal, in whole or in part, any portion of any statement described in clause (i).
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