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:

Catatonic Rigidity

A symptom of catatonic schizophrenia where an individual exhibits an abnormality in muscle tone, leading to a rigid, immovable stance or posture for long periods.

Catatonic Rigidity

A symptom of catatonia characterized by an individual's muscles being stiff or rigid, leading to immobility or abnormal postures.

Catatonic Posturing

An abnormality of motor behavior marked by voluntary assumption and maintenance of inappropriate or bizarre postures.

Standing

The act of being in an upright position on the feet.