The Purposes of the Sarbanes-Oxley Act Include All of the Following

question 42

Multiple Choice

The purposes of the Sarbanes-Oxley Act include all of the following except:

• A) requiring yearly certification refresher courses for all public company auditors to ensure they are using the latest conventions in accounting.
• B) establishing a new regulatory board to oversee public company auditors.
• C) making auditors more independent from their clients.
• D) placing direct responsibility for the audit relationship on audit committees .

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Definitions:

Workers

Individuals engaged in a physical or mental activity to achieve a purpose or result, often in exchange for payment.

Visible Minorities

Individuals from racial or ethnic groups that are not in the majority within a specific community or country, often marked by visible differences.

Labour Shortages

A situation in which there are insufficient qualified candidates available to fill the positions needed by employers in the labor market.

Employee Engagement

The emotional commitment an employee has to their organization and its goals, resulting in the use of discretionary effort in their work.