Which of the following protects employees who raise accusations of fraud to a federal agency?   

A. Privacy Act
B. Civil Rights Act
C. Consolidated Omnibus Budget Reconciliation Act (COBRA)
D. Sarbanes-Oxley Act
E. Polygraph Protection Act


D. Sarbanes-Oxley Act

The Sarbanes-Oxley Act prohibits employers from demoting or firing employees who raise accusations of fraud to a federal agency.

Business

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Identify the breakeven point in the graph given below.


A) O
B) B
C) E
D) D

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Membership in the American Institute of Certified Public Accountants (AICPA) is suspended without a hearing if a judgment of conviction is filed with the secretary of the institute related to all but which of the following?

A) willful failure to file an income tax return, which the CPA as an individual is required to file B) filing a fraudulent return on the part of the CPA for his or her own return or that of a client C) aiding in the preparation of a fraudulent income tax return of a client D) negligent failure to file an income tax return, which the CPA as an individual is required to file

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If a company increases the selling price of the product it sells and all other data on the financial statements remains the same, which of the following ratios will be unaffected?

A. Fixed asset turnover B. Net profit margin C. Earnings per share D. Inventory turnover

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A crime is:

a. a private wrong that necessitates litigation between the victim and the perpetrator. b. any act prohibited by the government or an omission of an act required by public law and made punishable by the government in a judicial proceeding brought by it. c. litigation where the injured party sues to recover compensation for the damages and injury sustained as a result of the defendant's wrongful conduct. d. wrongful conduct as set forth in statutes that constitute the supreme law of the land.

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