All of the Following Are Important Provisions of the Sarbanes-Oxley

question 72

Multiple Choice

All of the following are important provisions of the Sarbanes-Oxley Act except

• A)the establishment of a new Public Company Accounting Oversight Board.
• B)the requirement to prepare both FASB and IASB financial statements.
• C)a requirement that the external auditors report directly to the company's audit committee.
• D)a clause to prohibit public accounting firms that audit a company from providing any other services that could impair their ability to act independently in the course of their audit.

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Definitions:

Cue

A signal or prompt that triggers a response or indicates the presence of something else.

Recall

The act of retrieving information or memories from one's past experiences.

Recognition

The cognitive process of identifying previously encountered objects, ideas, or situations, indicating a form of memory retrieval.

Reaction Range

The concept that genetic factors set certain limits on cognitive, emotional, and personality development, but environmental factors determine where within these limits individuals will fall.