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Question
The electronic data and record system of the Securities and Exchange Commission (SEC) is known as ________.A) EDGAR
B) NASDAQ
C) MICEX
D) SPSE
Answer
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Related questions
Q:
The Equal Protection Clause makes the classification of individuals based on their race unlawful.
Q:
The Equal Protection Clause of the Fourteenth Amendment provides that a state cannot promote one religion over others.
Q:
Which of the following provisions is made by the Due Process Clauses?
A) No person shall be deprived of life, liberty, or property without due process of the law.
B) No state can regulate foreign trade directly or indirectly without due process of the law.
C) Motions for amendments to the constitution cannot be made without a majority in the parliament.
D) Violation of freedom of speech makes the violator liable for immediate prosecution with due process of the law.
Q:
The lawfulness of government classifications based on a protected class other than a suspect class or a fundamental right, such as a classification based on gender, is examined using a(n) ________ test.
A) strict scrutiny
B) intermediate scrutiny
C) rational basis
D) cogent basis
Q:
________ is speech that the government cannot prohibit or regulate.
Q:
Jerome wears a t-shirt that bears a picture of the current U.S. president. Under this picture, there are words which imply that the President is doing a bad job of running the country. In accordance with the Freedom of Speech Clause, which of the following is an accurate statement?
A) Criticizing the current president is fully protected speech and Jerome cannot be prosecuted.
B) Jerome could be arrested as his t-shirt violates the Freedom of Speech doctrine.
C) Jerome wearing the t-shirt is an example of limited protected speech.
D) Wearing the t-shirt makes Jerome liable for prosecution on the basis of defamation.
Q:
________ is a power that permits states and local governments to enact laws to protect or promote the public health, safety, morals, and general welfare.
Q:
State governments do not have the power to regulate commerce with foreign nations.
Q:
The United States considers Native American tribes as "domestic dependent" nations with limited sovereignty.
Q:
The concept of federal law taking precedence over state or local law is called the preemption doctrine.
Q:
The president is selected by the ________.
Q:
Jintopia is a country in which the federal government and the twelve state governments share powers. The form of government in Jintopia is ________.
A) anarchism
B) federalism
C) unitarianism
D) confederalism
Q:
Registered accounting firms that audit more than 100 public companies annually are subject to inspection and review by the Public Company Accounting Oversight Board (PCAOB) once a year.
Q:
The SEC has oversight and enforcement authority over the Public Company Accounting Oversight Board (PCAOB).
Q:
The accountant-client privilege provides that ________.
A) only an accountant can serve as a witness for his or her client in a court action
B) an accountant's paperwork be used as prima facie evidence against his or her client in a court action
C) an accountant cannot be called as a witness against his or her client in a court action
D) an accountant does not enjoy work product immunity when his or her client is accused of gross negligence
Q:
Accountants cannot be held criminally liable for material irregularities in financial statements prepared for registration statements.
Q:
A due diligence defense cannot be asserted by an accountant against the civil liabilities of Section 11(a) of the Securities Act of 1933.
Q:
Which of the following is true of Rule 10b-5?
A) Privity of contract is necessary for filing a lawsuit under this rule.
B) Civil lawsuits are not permitted under this rule.
C) Only purchasers and sellers of securities can sue under this rule.
D) Ordinary negligence is a violation of this rule.
Q:
When an accountant has behaved negligently causing damage to a third party, the third party ________.
A) can claim privity of contract with the accountant
B) cannot bring a tort action against the accountant
C) cannot sue the accountant for breach of contract
D) cannot sue the accountant for constructive fraud
Q:
Which of the following is the broadest standard for holding accountants liable to third parties for negligence?
A) Section 552 of the Restatement (Second) of Torts
B) the foreseeability standard
C) the Ultramares doctrine
D) the due diligence doctrine
Q:
A rule that says that an accountant is liable for negligence to third parties who are foreseeable users of the client's financial statements is known as ________.
A) the foreseeability standard
B) the Ultramares doctrine
C) the due diligence defense
D) Section 552 of the Restatement (Second) of Torts
Q:
________ is a rule that says that an accountant is liable only for negligence to third parties who are in privity of contract or in a privity-like relationship with the accountant.
A) The foreseeability standard
B) The Ultramares doctrine
C) The due diligence defense
D) Section 552 of the Restatement (Second) of Torts
Q:
Probate is defined as the verification of a company's books and records by a certified accountant.
Q:
A qualified opinion is the most favorable opinion that an accountant can render.
Q:
________ is defined as the intentional misrepresentation or omission of a material fact that is relied on by the client and causes the client damage.
A) An unqualified opinion
B) Actual fraud
C) A disclaimer of opinion
D) Constructive fraud
Q:
A formal entrance into a contract between a client and an accountant is known as an ________.
A) abatement
B) arraignment
C) easement
D) engagement
Q:
Which of the following opinions would an auditor make for a company that has materially misstated certain items on its financial statements?
A) an unqualified opinion
B) an adverse opinion
C) a qualified opinion
D) a disclaimer of opinion
Q:
A(n) ________ opinion is an auditor's opinion that the company's financial statements fairly represent the company's financial position, the results of its operations, and the change in cash flows for the period under audit, in conformity with generally accepted accounting principles.
A) disclaimer of
B) adverse
C) qualified
D) unqualified
Q:
The ________, an organization created by the accounting profession, issues new GAAP rules and amends existing rules.
A) Financial Accounting Standards Board (FASB)
B) International Accounting Standards Board (IASB)
C) International Financial Reporting Board (IFRB)
D) American Institute of Certified Public Accountants (AICPA)
Q:
Which of the following statements is true of accountants?
A) Accountants who pass the CPA examination are called private noncertified accountants.
B) Accountants cannot be held liable by provisions of common law.
C) Accountants cannot be held liable to clients and third parties.
D) Accountants who lack CPA certification are called public accountants.