Ch 1: Managerial Accounting (12 of 20) Q1.12: Wehler Industries (a Canadian company) recently restructured its board of directors to include more members who are not employees of the company and to add a financial expert. What may have prompted this change? A the Sarbanes-Oxley legislation B International Organization for Standardization (ISO) regulations the IMA Statement of Ethical Professional Practice Canadian Securities Administrators' regulations