The Sarbanes-Oxley Act achieved all of the following except

Select one:

a. Requires regular inspection of audit engagements.

b. Identifies the FASB as the official source of GAAP for SEC filings.

c. Limits the non-audit services an independent auditor may provide to a registrant.

d. Established the PCAOB.

Which item is least likely to be excluded from a company's non-GAAP performance measure?

Select one:

a. Interest expense

b. Goodwill impairment loss

c. Rent expense

d. Stock-based compensation expense

The SEC addresses a company's environmental, social, and governance (ESG) activities primarily by

Select one:

a. specifying a structured set of metrics to measure ESG performance.

b. providing grants to support a company's ESG projects.

c. sanctioning companies that ignore ESG initiatives.

d. requiring accurate disclosure of ESG goals and activities in SEC filings.