All of the following are provisions of the Sarbanes-Oxley Act except:
A)The law states that the CEO and the CFO are responsible for signing their company's financial statements and indicating that the financial statements do not omit material information.
B)The law requires the company's auditor must attest to management's assessment of internal controls.
C)The law created the Public Company Accounting Oversight Board (PCAOB),which
Oversees auditors of public companies.
D)The law requires that lower-level managers submit to lie-detector tests if fraud is suspected.

Question

Quizplus · Accepted Answer

The Sarbanes-Oxley Act does not require lower-level managers to submit to lie-detector tests if fraud is suspected. This provision is not included in the act.

All of the Following Are Provisions of the Sarbanes-Oxley Act