An independent
accountant who performs financial audits is a
Certified
Internal Auditor (CIA).
Certified
Management Accountant (CMA).
Certified
Public Accountant (CPA).
Internal
Revenue Agent.

Which
of the following is not a provision of the Sarbanes-Oxley Act?

1.The
Sarbanes-Oxley Act allows accountants from offering a broad range of consulting
services to publicly traded companies that they audit.

2 The
Sarbanes-Oxley Act requires accounting firms to change the lead audit or
coordinating partner and the reviewing partner for a company every five years.

3 It is
a felony to “knowingly” destroy or create documents to “impede,
obstruct or influence” any existing or contemplated federal investigation.

4 Wall
Street investment firms are prohibited from retaliating against analysts who
criticize investment-banking clients of the firm.