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USCPA精選習題41：Business
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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. Full, fair, accurate, and timely disclosure in periodic financial statements.
b. Compliance with laws, rules and regulations.
c. Honest and ethical conduct.
d. Prompt internal reporting of code provisions and accountability for adherence to the code.
【正確答案】d
【答案解析】
Choice “d” 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 “c” is incorrect. The Act specifically requires that the code of ethics include provisions for honest and ethical conduct.
Choice “a” 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 “b” is incorrect. The Act specifically requires that the code of ethics include provisions for compliance with laws, rules, and regulations.
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