All of the following are principal provisions of the Sarbanes-Oxley Act of 2002 except:
a. At least one member of the audit committee of the board of directors must be a "financial expert.".
b. The lead audit or coordinating partner and the reviewing partner of the public accounting firm must rotate, or change, every five years.
c. The firm's chief executive officer and the chief financial officer must issue a statement along with the audit report stating that the financial statements and notes fairly present the operations and financial position of the firm.
d. The FASB has oversight and enforcement authority over the SEC.
D
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What is the result when the grantee records a deed that states that it may NOT be recorded?
A. The recordation does not give constructive notice. B. The deed has been voided. C. The title reverts to the grantor. D. The recording gives constructive notice.
New employees of Baker Technologies are assigned user names and appropriate permissions. Each of them were given a company's issued laptop that have an integrated fingerprint reader. In order to log in, the user's fingerprint must be recognized by the reader. This is an example of a(n)
A) authorization control. B) biometric device. C) remote access control. D) defense in depth.