In the Interest of Independence,CPAB and SOX Require the Rotation

question 6

Multiple Choice

In the interest of independence,CPAB and SOX require the rotation of the lead audit partner and/or concurring review partner every ________.

• A)year
• B)two years
• C)five years
• D)ten years

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Definitions:

Frontal Lobes

Part of the cerebral cortex involved in decision making, problem solving, control of purposeful behaviors, consciousness, and emotions.

Parietal Lobes

The portion of the cerebral cortex lying at the top of the head and toward the rear; receives sensory input for touch and body position.

Right Hippocampus

Part of the brain located in the temporal lobe, crucial for the formation of new memories and spatial navigation.

Left Hippocampus

A region in the left side of the brain that is involved in the formation of memories.