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The Sarbanes- Oxley Act 2002, Enacted in the United States

Question 25

Multiple Choice

The Sarbanes- Oxley Act 2002, enacted in the United States, applies to all companies registered with the Securities and Exchange Commission and has which of the main consequences for auditors?


A) Specific auditor independence requirements
B) Established the Public Company Accounting Oversight Board (PCAOB)
C) Mandatory registration
D) All of the above

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