If a Person Serves in a High-Ranking Financial Reporting Oversight

question 23

Multiple Choice

If a person serves in a high-ranking financial reporting oversight role at a corporation,whistleblowing concerning accounting fraud is mandatory,in accordance with rules imposed by:

• A) The Sarbanes-Oxley Act
• B) The Dodd-Frank Act and subsequent amendments
• C) The European Commission, with regard to officials subject to its jurisdiction
• D) The SEC, with regard to officials of companies subject to its jurisdiction

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Definitions:

Responsibility

The state or obligation of being accountable or to blame for something, involving the duty to deal with something or of having control over someone.

Rights

Entitlements or freedoms that are granted to individuals, usually by law or social agreement, allowing them to perform certain actions without interference or oppression.

Abstract Concept

An idea or thought that is not associated with any specific instance or concrete object, often difficult to understand and communicate.

Emotional Intelligence

The ability to identify, understand, and manage one's own emotions and the emotions of others effectively.