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1. What is the difference between an issuer and a non-issuer (for example, in the MC for chapter 12 part a) ? Please feel free

1. What is the difference between an issuer and a non-issuer(for example, in the MC for chapter 12 part a)? Please feel free to use Google, cite your source in the answer. You may paste a link, but my preference is always that you attach a PDF of the source.

2. What is the major difference between issuers and non-issuers when it comes to audits? Hint: Google Sarbanes Oxley

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