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

question 121

Multiple Choice

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

• A)Public companies must have their internal control evaluated by the external auditor.
• B)Accounting firms cannot both audit and provide certain consulting services to a client.
• C)Violators will receive a reprimand and further accounting training.
• D)Auditors of public companies are overseen by an oversight board.

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Definitions:

Intention-To-Treat

An approach in clinical trials where the analysis includes all participants exactly as they were allocated, regardless of whether they completed the treatment according to the study protocol.

Drop-Out Percentage

Drop-out percentage refers to the proportion of individuals who discontinue or leave a certain program, course, or activity before completion, often used in educational contexts.

After-School Program

Organized programs that invite youth to participate in activities outside of the traditional school day, often providing educational or recreational activities.

Causation

The act or process of causing something to happen or exist, establishing a relationship where one thing directly affects another.