Which Is NOT a Provision of Sarbanes-Oxley

question 75

Multiple Choice

Which is NOT a provision of Sarbanes-Oxley?

• A) Accounting firms are allowed to provide both auditing services and a full range of consulting services to their public company clients.
• B) Those who commit securities fraud may be sentenced to 25 years in prison.
• C) Public companies must issue an internal control report evaluated by an outside auditor.
• D) Auditors of public companies are under the scrutiny of the Public Company Accounting Oversight Board.

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Definitions:

Pressurizes Clients

The practice of applying undue influence or stress on clients, often aiming to prompt a decision or action that might not be in their best interest.

Interrupts Frequently

The act of regularly breaking the continuity of speech or a process before it is finished.

Fosters Dependency

Encouraging a reliance or strong need for support, assistance, or control by another individual or group, potentially hindering independence.

Superiority Position

A stance or situation in which an individual or group considers themselves better or more important than others, often leading to social hierarchies.