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:

Recruitment

The process of identifying, attracting, interviewing, selecting, hiring, and onboarding employees.

Current Employees

The group of individuals who are currently employed and actively working within an organization.