Under the Rules of Section 10A of the Securities Exchange

question 33

Multiple Choice

Under the rules of Section 10A of the Securities Exchange Act of 1994,if an auditor detects an illegal act having a material effect on the financial accounts,to whom must the accountant first report the finding?

• A) the client's management and audit committee
• B) the client's board of directors
• C) the Securities and Exchange Commission
• D) the client's shareholders

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Definitions:

Cocaine Overdose

A critical and potentially fatal condition caused by consuming too much cocaine, leading to severe health complications.

Central Nervous System Depressants

Substances that slow down brain activity, leading to a calming effect.

Diaphoresis

Excessive sweating, often as a symptom of an underlying health condition, physical exertion, or stress.

Tachycardia

A condition where the heart rate exceeds the normal resting rate, typically defined as a heart rate over 100 beats per minute in adults.