Under Section 801 of the Sarbanes-Oxley Act of 2002, Anyone

Multiple Choice

Under section 801 of the Sarbanes-Oxley Act of 2002, anyone who "knowing alters, destroys, mutilates, conceals, covers up, falsifies, or makes false entry in any record, document, or tangible object with the intent to impede, obstruct, or influence the investigation" is subject to certain penalties.How long after the end of the fiscal period in which the audit or review was concluded are auditors required to retain work papers?

A) 1 year
B) 7 years
C) Indefinitely
D) 5 years