Question

Which of the following is a part of the Global Legal Settlement of 2002?
A. The establishment of a Public Company Accounting Oversight Board (PCAOB) to supervise accounting firms and thus insure that audits are independent and controlled for quality.
B. Increased penalties for white-collar crime and obstruction of official investigations.
C. Requires a CEO and CFO to certify that periodic financial statements and disclosure of the firm are accurate.
D. Requires investment banks to make public their analysts' recommendations.

Answer

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