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高頓教育/USCPA/每日一練/

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AICPA每日一練之REG【2015-12-30】

高頓網(wǎng)校2015-12-30 09:30Lynn.yu
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小編導(dǎo)讀： USCPA美國注冊會計師，是由AICPA美國注冊會計師協(xié)會頒發(fā)，是全球財會證書中含金量*6的證書之一，因其具備全球簽字權(quán)，可換全球八個國家的會計資格證而成為全球使用范圍最廣的財會證書。

Under the Sarbanes-Oxley Act which of the following officers must periodically certify that reports comply fully with relevant securities laws and also fairly present the financial condition of company in all material aspects?

a. The chairman of the board and the chief executive officer.

b. The secretary and the chief executive officer.

c. The chief financial officer and the chief executive officer.

d. The chief risk officer and the chief executive officer.

Answer:C

The requirement is to identify the officers that must certify to financial reports under the Sarbanes-Oxley Act. Answer (c) is correct because the chief financial officer and the chief executive officer must certify.

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上一篇：AICPA每日一練之BEC【2015-12-30】
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