What act of the U.S. Congress advocated creating the Public Company Accounting Oversight Board, required financial statement certification by the CEO and CFO, and requires external auditors to report directly to an audit committee?
A. Securities Act of 1933
B. Securities and Exchange Act of 1934
C. Sherman Anti-Trust Act of 1890
D. Sarbanes-Oxley Act of 2002
Answer:D
What act of the U.S. Congress advocated creating the Public Company Accounting Oversight Board, required financial statement certification by the CEO and CFO, and requires external auditors to report directly to an audit committee?
A. Securities Act of 1933 B. Securities and Exchange Act of 1934 C. Sherman Anti-Trust Act of 1890 D. Sarbanes-Oxley Act of 2002