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Which of the Following Is Not a Part of the Sarbanes-Oxley

Question 46

Multiple Choice

Which of the following is not a part of the Sarbanes-Oxley Act of 2002?


A) the establishment of a Public Company Accounting Oversight Board (PCAOB) to supervise accounting firms and thus insure that audits are independent and controlled for quality
B) increased penalties for white-collar crime and obstruction of official investigations
C) requires a CEO and CFO to certify that periodic financial statements and disclosure of the firm are accurate
D) requires investment banks to make public their analysts' recommendations

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