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Which Statement Accurately Describes the Requirements Regarding Working Papers Under

Question 59

Multiple Choice

Which statement accurately describes the requirements regarding working papers under the Sarbanes-Oxley Act of 2002?


A) Accountants must maintain working papers for ten years starting with the end of the fiscal period in which the audit was conducted.
B) The act does not require that accountants maintain working papers.
C) Accountants must maintain working papers for five years starting with the end of the fiscal period in which the audit was conducted.
D) Accountants must maintain working papers for one year starting on the last day of the audit.
E) Accountants must maintain working papers for seven years starting on the last day of the audit.

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