The Major Components of the Sarbanes-Oxley Act Include All of the Following

question 35

Multiple Choice

The major components of the Sarbanes-Oxley Act include all of the following except

• A)accounting regulation: The creation of a public accounting oversight board charged with overseeing the auditing of public companies,and restricting the consulting services that auditors can provide to clients.
• B)audit committee: The company should appoint independent "financial experts" to its audit committee.
• C)shareholder voting rights reform: "One share one vote" is now the law of the land.
• D)executive responsibility: CEOs and CFOs must sign off on the company's financial statements.

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Definitions:

UML Class Diagram

In the Unified Modeling Language (UML), it's a static diagram that represents a system's structure by displaying classes, their attributes, and how these classes are interrelated.

Protected Access

A type of visibility in object-oriented programming that allows access to members from within the same class, its subclasses, and the same package.

UML Class Diagram

A type of static structure diagram in the Unified Modeling Language (UML) that describes the structure of a system by showing the system's classes, their attributes, and the relationships between the classes.

Class Name

The identifier given to a class definition in Java or other object-oriented programming languages.