Which of the Following Is a New Requirement Imposed by the SOX

question 151

Multiple Choice

Which of the following is a new requirement imposed by the SOX Act?

• A)The CFO must be part of the audit committee.
• B)The external auditors have stronger rules regarding auditor independence.
• C)Management is required to have a representative on the board of directors.
• D)Public companies must have at least one representative of the external auditors as a member of its board of directors.

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Definitions:

Social Environment

The immediate physical and social setting in which people live or in which something happens or develops.

Suicide Rates

are statistical measures that represent the number of suicide deaths in a given population during a specified period of time.

Death Seeker

A person who clearly intends to end his or her life at the time of a suicide attempt.

Death Darer

A person who is ambivalent about the wish to die even as he or she attempts suicide.