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美國(guó)CPA模擬習(xí)題：規(guī)劃技能 預(yù)測(cè)和規(guī)劃（十）
為了幫助參加2014年美國(guó)cpa考試的學(xué)員鞏固知識(shí)，提高備考效果，正保會(huì)計(jì)網(wǎng)校特為大家整理了美國(guó)cpa考試模擬試題，幫助廣大考生一起學(xué)習(xí)一起進(jìn)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(cuò)】 責(zé)任編輯：小敏
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