In 2002,the United States Congress Passed ________ That Requires,among Other

Multiple Choice

In 2002,the United States Congress passed ________ that requires,among other things,that CEO's and CFOs certify the accuracy and appropriateness of their firm's financial statements and increase the penalties against them if the financial statements later prove to be fraudulent.

A) the Sarbanes-Oxley Act
B) new American GAAP
C) the IFRS
D) revised GAAP