Under the Sarbanes-Oxley Act,tax Professionals Who Are Employees or Partners

question 20

Multiple Choice

Under the Sarbanes-Oxley Act,tax professionals who are employees or partners of auditing firms may not provide:

• A) Tax return preparation services if the results of those services will be utilized in determining Tax Expense on the client's audited financial statements
• B) Tax return preparation services unless the provision of these services is first preapproved by the client's Audit Committee
• C) Tax return preparation services unless the provision of these services is first preapproved by the client's CFO
• D) Tax return preparation services unless the provision of these services is first preapproved by the client's Board of Directors

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Definitions:

Exercise

Physical exertion or activity done to maintain or improve health and fitness.

Sexual Expression

The ways in which individuals convey their sexuality or sexual feelings, which can vary widely across culture, time, and individual preference.

Heterosexual Women

Women who are romantically and sexually attracted to men.

Dating

The activity of engaging in social outings or relationships with someone with the intention of assessing compatibility, often as a precursor to romantic or sexual relationships.