Exam 12: Financial Reporting and the Securities and Exchange Commission
Exam 19: Accounting for Estates and Trusts85 Questions
Exam 18: Accounting and Reporting for Private Not-For-Profit Organizations74 Questions
Exam 17: Accounting for State and Local Governments, Part II51 Questions
Exam 16: Accounting for State and Local Governments, Part I87 Questions
Exam 15: Partnerships: Termination and Liquidation73 Questions
Exam 14: Partnerships: Formation and Operation91 Questions
Exam 13: Accounting for Legal Reorganizations and Liquidations88 Questions
Exam 12: Financial Reporting and the Securities and Exchange Commission79 Questions
Exam 11: Worldwide Accounting Diversity and International Accounting Standards65 Questions
Exam 10: Translation of Foreign Currency Financial Statements101 Questions
Exam 9: Foreign Currency Transactions and Hedging Foreign Exchange Risk108 Questions
Exam 8: Segment and Interim Reporting120 Questions
Exam 7: Consolidated Financial Statements - Ownership Patterns and Income Taxes127 Questions
Exam 6: Variable Interest Entities, Intra-Entity Debt, Consolidated Cash Flows, and Other Issues119 Questions
Exam 5: Consolidated Financial Statements Intra-Entity Asset Transactions126 Questions
Exam 4: Consolidated Financial Statements and Outside Ownership128 Questions
Exam 3: Consolidations - Subsequent to the Date of Acquisition123 Questions
Exam 2: Consolidation of Financial Information124 Questions
Exam 1: The Equity Method of Accounting for Investments123 Questions
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Which one of the following requires the audit committee to be responsible for the appointment and compensation of the external auditor?
(Multiple Choice)
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Which statement is false regarding the registration of public accounting firms with the PCAOB?
(Multiple Choice)
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What is a proxy? Briefly explain the importance of a proxy solicitation and a proxy statement.
(Essay)
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Which statement is false regarding the Public Company Accounting Oversight Board (PCAOB)?
(Multiple Choice)
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How has the Sarbanes-Oxley Act of 2002 changed the role of the audit committee?
(Essay)
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Audited financial statements in an annual report of an issuer that is subject to SEC regulation must include:
(Multiple Choice)
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Which information is not contained in the prospectus of the registration statement?
(Multiple Choice)
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Which one of the following regulates the initial offering of securities by a company or underwriter?
(Multiple Choice)
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What are the responsibilities of the SEC's Division of Corporation Finance?
(Essay)
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Describe how the Public Company Accounting Oversight Board interacts with the Auditing Standards Board to promulgate audit and attestation standards.
(Essay)
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The SEC's role in the initial registration of securities to be publicly issued is:
(Multiple Choice)
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The SEC has usually restricted its role in establishing accounting principles to:
(Multiple Choice)
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Which of the following forms is used in connection with registration of securities by certain real estate companies?
(Multiple Choice)
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