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Question 16 The Sarbanes-Oxley Act of 2002 requires which of the following? Question 17 The audit client of the CPA firm is: Question 18 The Public Company Accounting Oversight Board was established by: Question 19 Audit committees are required to have what person in its composition? Question 20 Corporate governance is a process by which the owners and creditors of an organization Question 21 In determining the types of activities, engagements and interactions an auditor should have with a client, the CPA and the audit firm must do which of the following? Question 22 Independence is not required for which of the following types of services? Question 23