Which One of the Following Is Not a Requirement Imposed

question 101

Multiple Choice

Which one of the following is not a requirement imposed by the Sarbanes-Oxley Act?

• A) Accounting firms may not offer other services to companies they audit.
• B) Any one individual is prohibited from serving as the chairman of a firm's board of directors for more than 5 years.
• C) A board's audit committee must consist of directors who are independent of the firm's management.
• D) Management must certify that the financial statements present a fair view of the firm's financial position.

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Definitions:

Elaboration

A memory strategy in which one imagines a scene or story to link the material to be remembered.

Organization

Memory strategy in which items to remember are categorized or grouped by theme or type.

Rehearsal

A cognitive process involving the repetition of information to be remembered, aiming to prolong its presence in short-term memory and promote its transfer to long-term memory.

Mainstreaming

The practice of integrating children with special educational needs into regular educational settings, aiming to provide them with a standard curriculum whenever possible.