The Implementation of the Sarbanes-Oxley Requirements in the U

Multiple Choice

The implementation of the Sarbanes-Oxley requirements in the U.S.resulted in the creation of the PCAOB to oversee listed companies' auditors and develop audit standards.The impact of this requirement in Canada was

A) the creation of new auditing standards to ensure better quality control for audits.
B) revision to the rules of professional conduct for CPAs.
C) additional training requirements for becoming an auditor.
D) the creation of the CPAB to oversee Canadian audit professionals.