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

question 19

Multiple Choice

Which of the following is NOT a requirement of the Sarbanes-Oxley Act?

• A)Audit firms cannot provide most types of nonaudit services to their public company auditees.
• B)Audit firms are required to rotate audit partners off audit engagements every five years for public company audits.
• C)Firms that audit public companies are subject to inspection by the PCAOB.
• D)A certain number of hours, which is based on the size of the company being audited, must be spent on each audit engagement.

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Definitions:

Bargaining Power

The ability of one party to exert influence over another in negotiations to achieve favorable terms.

Authorization Cards

Documents signed by employees indicating their desire for a union to represent them in collective bargaining.

Representation Election

A voting process used in workplaces to determine whether employees wish to be represented by a labor union.

Replacement Workers

Employees who are hired to fill the positions of workers who are unavailable to work due to reasons such as strikes or extended leave.