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Which of the Following Is a New Requirement Imposed by the SOX

Question 118

Multiple Choice

Which of the following is a new requirement imposed by the SOX Act?


A) The CFO must be part of the audit committee.
B) The external auditors have stronger rules regarding auditor independence.
C) Management is required to have a representative on the board of directors.
D) Public companies must have at least one representative of the external auditors as a member of its board of directors.

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