Which of the following is not one of the provisions established under the Sarbanes-Oxley Act?
A) Code of ethics for senior financial officers
B) Management assessments of internal controls
C) The creation of the Public Accounting Standards Board
D) Criminal penalties for altering documents

Question

Quizplus · Accepted Answer

The creation of the Public Accounting Standards Board was not a provision of the Sarbanes-Oxley Act. This entity already existed prior to the act and was actually strengthened by it. The other options, including a code of ethics for senior financial officers, management assessments of internal controls, and criminal penalties for altering documents, are provisions established under the act.

Which of the Following Is Not One of the Provisions