💰 CPA Exam Prep

SOX Section 302 requires:

A Auditor rotation
B CEO and CFO to certify the accuracy and completeness of financial reports
C Board elections
D Employee background checks

✓ Correct Answer: Option B

SOX 302: CEO/CFO must personally certify financial statements are materially accurate and complete.

💡 Why is B) the correct answer?

The correct answer to the question "SOX Section 302 requires:" is Option B: CEO and CFO to certify the accuracy and completeness of financial reports.

The other options — A) Auditor rotation, C) Board elections, D) Employee background checks — are incorrect for this CPA Exam Prep question. As explained above: SOX 302: CEO/CFO must personally certify financial statements are materially accurate and complete.

📚 About This CPA Exam Prep Practice Question

This 2-level CPA Exam Prep question from the Auditing & Attestation (AUD) topic is part of BrainForge Quiz's free exam preparation library. Each question includes the correct answer and a detailed explanation to help you understand the underlying concept, not just memorize the answer.

How to use this page: Read the question above, consider all four options (A through D), then check the highlighted correct answer and explanation. For active timed practice, start a free CPA Exam Prep practice test or use flashcards for spaced repetition review.

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