Which of the Following Is Not a Provision Specified in the Sarbanes-Oxley

question 6

Multiple Choice

Which of the following is not a provision specified in the Sarbanes-Oxley Act?

• A)It requires that only inside board members of a firm be on the firm's audit committee.
• B)It prevents the members of a firm's audit committee from receiving consulting or advising fees or other compensation from the firm beyond that earned from serving on the board.
• C)It requires that the CEO and CFO of firms that are of at least a specified size certify the audited financial statements are accurate.
• D)It allows public accounting firms to offer nonaudit consulting services to an audit client only if the client's audit committee pre-approves the nonaudit services to be rendered before the audit begins.

---

Definitions:

Reward

Benefits, either tangible or intangible, given to reinforce positive behavior or to achieve a desired outcome.

Desired Behavior

The specific actions or reactions an individual or group aims to elicit or achieve through certain stimuli or interventions.

ABA Design

An experimental design consisting of a baseline period (A), an intervention period (B), followed by a return to the baseline condition (A).

ABAB Reversal Design

A research design involving repeated measures and alternations between a baseline period (A) and an intervention period (B), used to assess the effect of the intervention.