Which of the Following Is Not Part of Sarbanes-Oxley

question 136

Multiple Choice

Which of the following is not part of Sarbanes-Oxley?

• A) An increased duty on the part of auditors to identify financial statement fraud.
• B) A requirement that the CEO and CFO certify the financial statements.
• C) Increased penalties for destruction of records in federal investigations.
• D) Increased penalties for mail fraud and criminal violations of the Securities Exchange Act of 1934.

---

Definitions:

Bicameral Legislature

A legislative body consisting of two separate chambers or houses, typically an upper and a lower house, each with distinct powers and responsibilities.

Executive Branch

The branch of the United States government responsible for enforcing laws; it is led by the President and includes the cabinet and federal agencies.

Articles of Confederation

The Articles of Confederation served as the first constitution of the United States, providing a framework for national government before being replaced by the U.S. Constitution.

Second Continental Congress

A convention of delegates from the Thirteen Colonies that started meeting in 1775, during the American Revolution, which eventually declared independence from Britain.