Homework B1:
The Sarbanes Oxley Act of 2002 requires that the financial officers of a
corporation be held accoutable to a code of ethics. According to the Act,
condifications of ethical standards should include provisions for:
a. Honest and ethical conduct.
b. Full, fair, accurate, and timely disclosre in periodic financial
statements.
c. Compliance with laws, rules and regulations.
d. Prompt internal reporting of code provisions and accoutability for
adherence to the code.
a, b, c are incorrect because the Act specifically requires that the code of
ethics include provisions for a, b,c.
d is correct because the SEC proposed standards for codes of ethics that
include internal reporting of code provisions and accoutability for
adherence to the code the Sarbanes Oxle Act itself does not have this
requirement.
这是反选题?为什么我从题目看起来是正选题?