美國CPA模擬習題：規劃技能預測和規劃（十）

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來源: 正保會計網校編輯： 2014/09/05 13:15:19　字體：大小

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為了幫助參加2014年美國cpa考試的學員鞏固知識，提高備考效果，正保會計網校特為大家整理了美國cpa考試模擬試題，幫助廣大考生一起學習一起進步。

　　The Sarbanes-Oxley Act of 2002 requires that the officers of a corporation be held accountable to a code of ethics. According to the Act，codifications of ethical standards should include provisions for all of the following，except：

　　a.Compliance with laws，rules and regulations.

　　b.Prompt internal reporting of code provisions and accountability for adherence to the code.

　　c.Full，fair，accurate，and timely disclosure in periodic financial statements.

　　d.Honest and ethical conduct.

　　Explanation

　　Choice“b”is correct.Although the SEC proposed standards for codes of ethics to include both internal reporting of code provisions and accountability for adherence to the code，the Sarbanes-Oxley Act itself does not have this requirement.

　　Choice“d”is incorrect.The Act specifically requires that the code of ethics include provisions for honest and ethical conduct.

　　Choice“c”is incorrect.The Act specifically requires that the code of ethics include provisions for full，fair，accurate，and timely disclosure in periodic financial statements.

　　Choice“a”is incorrect.The Act specifically requires that the code of ethics include provisions for compliance with laws，rules，and regulations.

【我要糾錯】責任編輯：小敏