Which of the Following Is Not a Provision of the Sarbanes-Oxley

question 36

Multiple Choice

Which of the following is not a provision of the Sarbanes-Oxley Act of 2002?

• A) Congress established the Public Company Accounting Oversight Board, which has the authority to regulate public accounting firms, establishing audit rules and ethics guidelines.
• B) After five years with a client, the lead audit partner must rotate off the account for at least five years.
• C) Congress established the American Institute of Certified Public Accountants to develop ethical guidelines in a Code of Professional Conduct.
• D) Auditors must communicate regularly and completely with audit committees of their clients and must describe options the firm considers in preparing financial statements.

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Definitions:

Muscle Control

The ability to direct and coordinate muscle movement in the body.

Stimulus Motive

An intrinsic desire to explore and interact with the environment, driven by external stimuli.

Primary Drive

A basic, innate urge or motivation, such as hunger or thirst, that prompts an organism to take action to satisfy its needs.

Secondary Drive

A learned association that becomes as motivating as primary biological drives through conditioning, such as the desire for money because it buys food.