SOX Flashcards
1
Q
Title I
A
PCAOB - 2 CPAs, 3 non- CPAs members.
2
Q
PCAOB
A
Register acctg firms, establish rules in prepping audit reports, conduct inspections, investigations, and disciplinary proceedings.
3
Q
Title II
A
Auditor Independence
4
Q
Title III
A
Corporate Responsibility - establish audit committee and financial report representations made by CEO & CFO
5
Q
Title IV
A
Enhanced Financial Disclosures
6
Q
Title VIII
A
Corporate and Criminal Fraud Accountability
