LO6 Ethics and Accounting SE10. BUSINESS APPLICATION Match the descriptions that follow with the appropri- ate terms. 1. Preparation of financial statements that mislead the public. 2. An important underpinning of financial reporting. 3. A law that strengthened financial reporting of public companies and their auditors. 4. Have a duty to prepare financial reports that are not false or misleading. a. Ethics b. Fraudulent financial reporting c. Accountants d. Sarbanes-Oxley Act