The Revised Article 3 of the UCC provides that a check which meets all requirements of being a negotiable instrument, except that it is not payable to bearer or order, is nevertheless a negotiable instrument

Which of the following statements concerning an accountant's disclosure of confidential client data is ordinarily true?

a. Disclosure may be made to any state agency without subpoena b. Disclosure may be made to any party on consent of the client c. Disclosure may be made to comply with an IRS audit request d. Disclosure may be made to comply with generally accepted accounting principles

Which of the following is the term for a process used by managers to assess potential risks and threats to a firm?

A) scanning B) Sarbanes reform C) conciliation D) arbitration