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

question 32

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:

Alphabetical Order

The arrangement of words or items based on the sequence of the letters in the alphabet.

Customer Table

A structured format for organizing and storing information about customers in a database, often including fields like name, address, and purchase history.

Update Query

A command in SQL that allows modification of existing records in a database table.

Shortcut Menu

A context-sensitive menu that appears when a user right-clicks on an object, providing quick access to certain functions relevant to that object.