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

question 13

Multiple Choice

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

• A)Audit partner rotation every 5 years.
• B)No loans by company to directors.
• C)The use of checklists.
• D)The disclosure of whether there is a code of ethics for senior financial officers.

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Definitions:

Big Five Model

A rephrasing of Big Five Trait; it is a psychological model that classifies human personality into five major dimensions for better understanding and assessment.

Surgency

A personality trait characterized by leadership qualities, including assertiveness, dominance, and the ability to influence others.

Intellectance

The ability or aptitude to learn, understand, and engage in complex cognitive processes.

Honesty

The quality of being truthful, transparent, and sincere in one's dealings and communications.