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10 questions
Federal law created to set new requirements for all US public company boards, public accounting firms and company management; enforced auditor rotation and mandated executive acknowledgement of published financial reports is _____________________________.
SECURITIES AND EXCHANGE COMMISSION (SEC)
SARBANES-OXLEY ACT OF 2002
BERNIE MADOFF
FINANCIAL ACCOUNTING STANDARDS BOARD (FASB)
____________________ was created by Congress in 1934 to protect investors and provide rules for public corporations listed for trade on stock exchanges.
ACCOUNTING ETHICS
TYCO INTERNATIONAL
SECURITIES AND EXCHANGE COMMISSION (SEC)
BERNIE MADOFF
A private-sector organization, not under direct government control which helps improve accounting standards is the ______________________________________.
ENRON
FINANCIAL ACCOUNTING STANDARDS BOARD (FASB)
BERNIE MADOFF
AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS (AICPA)
Enron's former auditing company; was found guilty of illegally destroying documents relevant to the SEC’s investigation of deceptive accounting practices and reporting irregularities is __________________________.
AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS (AICPA)
FINANCIAL ACCOUNTING STANDARDS BOARD (FASB)
ARTHUR ANDERSEN
SARBANES-OXLEY ACT OF 2002
A national professional organization which helps develop and administer CPA exams and promote ethical practices in the accounting profession is the ____________________.
ACCOUNTING ETHICS
ARTHUR ANDERSEN
AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS (AICPA)
FINANCIAL ACCOUNTING STANDARDS BOARD (FASB)
The _________________established principles and rules which govern accounting settings in different situations.
FINANCIAL ACCOUNTING STANDARDS BOARD (FASB)
TYCO INTERNATIONAL
ARTHUR ANDERSEN
BERNIE MADOFF
This person of Bernard L. Madoff Investment Securities LLC, a Wall Street investment firm founded by Madoff, who tricked investors out of $64.8 billion through the largest Ponzi scheme in history.
FINANCIAL ACCOUNTING STANDARDS BOARD (FASB)
TYCO INTERNATIONAL
ARTHUR ANDERSEN
BERNIE MADOFF
Following the correct accounting procedures, according to moral values and company ethical standards when available is __________________________________.
ACCOUNTING ETHICS
ENRON
ARTHUR ANDERSEN
BERNIE MADOFF
This New Jersey-based company whose CEO and CFO stole $600 million through fraudulent expense reports, embezzlement and unauthorized bonuses.
AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS (AICPA)
ARTHUR ANDERSEN
TYCO INTERNATIONAL
ACCOUNTING REGULATIONS
This former natural gas and utilities company which did not use accurate and ethical accounting practices in reporting corporate debts on its balance sheets.
TYCO INTERNATIONAL
ACCOUNTING ETHICS
ACCOUNTING REGULATIONS
ENRON
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