An independent accountant who performs financial audits is a
Certified Internal Auditor (CIA).
Certified Management Accountant (CMA).
Certified Public Accountant (CPA).
Internal Revenue Agent.
Which of the following is not a provision of the Sarbanes-Oxley Act?
1.The Sarbanes-Oxley Act allows accountants from offering a broad range of consulting services to publicly traded companies that they audit.
2 The Sarbanes-Oxley Act requires accounting firms to change the lead audit or coordinating partner and the reviewing partner for a company every five years.
3 It is a felony to “knowingly” destroy or create documents to “impede, obstruct or influence” any existing or contemplated federal investigation.
4 Wall Street investment firms are prohibited from retaliating against analysts who criticize investment-banking clients of the firm.