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美国CPA模拟习题：规划技能 预测和规划（十）
为了帮助参加2014年美国cpa考试的学员巩固知识，提高备考效果，正保会计网校特为大家整理了美国cpa考试模拟试题，帮助广大考生一起学习一起进步。
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.
【我要纠错】 责任编辑：小敏
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