The Dodd-Frank Act

Multiple Choice

The Dodd-Frank Act:

A) Subjects CPAs to fiduciary duties in their roles as auditors of publicly-traded companies
B) Subjects CPAs to fiduciary duties in their roles as executors of estates due to the extreme vulnerability of estate assets and the lack of checks and balances on CPAs' conduct
C) Subjects CPAs to fiduciary duties when their clients are financially unsophisticated or otherwise vulnerable
D) Did not affect CPAs' potential duties as fiduciaries