Answer:
option 2
Explanation:
the second one is more explanitory
Under the Sarbanes-Oxley Act of 2002, it is a felony for an auditor to willfully fail to maintain proper records of audits and work papers for at least five years.
Option d
<u>Explanation:
</u>
The Sarbanes-Oxley Act 2002 is a federal act providing rigorous auditing of government corporations ' banking regulations. Legislators also produced legislation to ensure safety for investors, employees and the community from accounting irregularities and dishonest financial practices.
Sarbanes-Oxley offers for a new act entitled "Corporate and Criminal Fraud Accountability Act 2002" (CCFA Act), which promises to change federal criminal law to the following:
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Prohibit anyone from intentionally changing, damage, mutilation, and covering, cover-up, falsifying or accessing any documents in a matter that is within the competence of any government agency or any federal bankrupt case, obstructing or affecting an inquiry.
- Forbid an auditor from intentionally or inadvertently not holding any inspection or examination papers relating to a government undertaking over a five-year period although it's not a felony for Sarbanes-Oxley to hold these working papers for at least 5 years, over seven years, the auditors must retain their records.
Um well it is 2020 im not surprised but uh sure?
