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USCPA精選習(xí)題45：Business
汗水和豐收是忠實(shí)的伙伴，勤學(xué)和知識(shí)是一對至美麗的情侶。正保會(huì)計(jì)網(wǎng)校對USCPA精選習(xí)題45：Business進(jìn)行細(xì)致的答案解析及考點(diǎn)總結(jié)，希望大家仔細(xì)閱讀，掌握做題技巧，考試時(shí)能事半功倍！
Arnold Astor, CPA, is a local tax practitioner who has been asked to sit on the Board of BigLarge Corporation, a multinational issuer. Astor has never had any involvement either as an employee or as an auditor with publically traded companies but does teach an accounting principles class at the community college. Under the provisions of Sarbanes-Oxley Act of 2002：
a. The audit committee would immediately certify Astor's qualifications as a financial expert based on his CPA license and academic experience with GAAP and experience with internal control.
b. Astor qualifies as a financial expert based on achievement of a CPA certificate.
c. The Board of Directors would likely evaluate Astor's qualifications to serve on the audit committee and be designated as a financial expert based on mix of knowledge and experience.
d. Astor must petition the SEC for a waiver of prior experience requirements to be considered a financial expert.
【正確答案】c
【答案解析】
Choice “c” is correct. Qualification as a financial expert is a judgmental issue is typically made by the Board of Directors. The Sarbanes-Oxley Act is silent as to what group has the authority to designate an individual a financial expert but in practice, the board most often makes that decision. The Act provides some guidance but does not prescribe specific qualifications.
Choice “b” is incorrect. The Act provides some guidance but does not prescribe specific qualifications. The achievement of the CPA license generally does not qualify an individual as a financial expert.
Choice “d” is incorrect. The Act provides some guidance but does not prescribe specific qualifications. The idea of a petition to the SEC is a distracter.
Choice “a” is incorrect. The Act provides some guidance but does not prescribe specific qualifications. In addition, the audit committee would likely not regulate or evaluate the expertise of its own membership. The Board of Directors would likely make the decisions regarding the designation of financial experts.
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