ACC 573 Week 4 DQ 1
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· As part of the Sarbanes-Oxley Act , corporate officers are no longer able to “ pass the buck ” of responsibility for ensuring adequate controls over financial statements and reporting activities thus ensuring the accuracy of financial statements . Assess the adequacy of the provisions contained within the Act , indicating whether or not you believe requirements will improve the accuracy of financial statements and reporting . Provide support for your rationale .
· Given the requirements contained in the Act for CEO and CFOs to certify the adequacy of controls and financial statement accuracy , evaluate your comfort level with this requirement should you become a CFO of a publically traded company . Provide support for your rationale .
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ACC 573 Week 4 DQ 1
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Based on your review of the current requirements of the SEC and FASB , assess the adequacy of the guidelines for ensuring