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Eva8 [605]
3 years ago
8

Under the Sarbanes-Oxley Act of 2002, it is a felony for an auditor to willfully fail to maintain proper records of audits and w

ork papers for at least _______ years
a. two
b. three
c. four
d. five
e. ten
Law
1 answer:
Svetllana [295]3 years ago
8 0

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:

  • 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.
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