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Section 304 of the Sarbanes-Oxley Act requires executives to forfeit any bonus or incentive-based pay or profits ( including stock options ) from the sale of stock received in the twelve months prior to an earnings restatement . This is often referred to as :
Question 14
Which one of the following will provide auditing standards of public companies ?
Question 15
the :
The responsibility for operating an enterprise is delegated to
Question 16
The Sarbanes-Oxley Act of 2002 requires which of the following ?
Question 17
The audit client of the CPA firm is :