Which of the Following Is Not a Change Introduced by the Sarbanes-Oxley

question 174

Multiple Choice

Which of the following is not a change introduced by the Sarbanes-Oxley Act?

• A) Management evaluate and report on the effectiveness of internal control over financial reporting.
• B) Publically traded companies must have their financial statements audited.
• C) The company's board of directors is required to establish an audit committee comprised of independent directors.
• D) Public companies must have tip lines that allow employees to secretly submit concerns about questionable accounting or auditing practices.

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Definitions:

Gender Identity

An individual's personal sense of their own gender, which may or may not correspond with the sex assigned at birth.

Sexuality

The character or quality of being sexual.

Sexual Behavior

Actions or practices related to the expression of sexuality and sexual activities between individuals.

Sexual Orientation

An individual's pattern of physical, romantic, and/or emotional attraction to the same and/or opposite gender.