Which of the following is not a requirement of the Sarbanes-Oxley Act-.docx

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The document discusses requirements of the Sarbanes-Oxley Act for publicly traded corporations. It asks which of four options is not a requirement: that internal audit outsourcing cannot be done by external auditors; that publicly traded corporations must have an internal audit function; that corporations must guarantee financial accuracy with internal controls; or that a corporation's audit committee must report to its board of directors. The solution is that guaranteeing financial accuracy with internal controls is not an actual requirement of the Act.

Formation

Which of the following is not a requirement of the Sarbanes-Oxley Act? a. Internal audit
outsourcing can no longer be provided by a publicly-traded corporation's external auditors. B.
All publicly-traded corporations must have an internal audit function. C. All publicly-traded
corporations must provide internal controls over financial reporting that guarantees financial
accuracy. D. The audit committee of a publicly-traded corporation must report to the company's
board of directors.
Solution
ANSWER:: "" C ""
All publicly traded corporations must provide internal controls over financial reporting
that guarantees financial accuracy.

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