ACCA考试Sarbanes-Oxley Act(SOX)包含哪些知识点？

ACCA考试科目较多，学员在学习的时候需要掌握的知识点自然也不少。ACCA考试考点较多，学员在学习的时候一定要学会理解并掌握。那么，ACCA考试Sarbanes-Oxley Act(SOX)包含哪些知识点？

ACCA考试Sarbanes-Oxley Act(SOX)包含的知识点比较多，但是并不难理解，学员在备考的时候，要重视知识点的学习与理解。

Rules-based approach.

Establishment of public Company Accounting Oversight Board(PCAOB).

Auditor should review internal control system.

Rotation of lead or reviewing audit partners every five years.

Auditors are expressly prohibited from carrying out non-audit services.

Audit committees should be responsible for the appointment, compensation and oversight of auditors.

All members of auditor committees should be independent, and at least on member should be a financial expert.

Annual reports should contain internal control reports that state the responsibility of management for establishing and maintaining an adequate internal control structure and procedures for financial reporting and assess their effectiveness.

The impact.

ACCA考试的相关内容分享就到这里，融跃教育为ACCA学员准备各种资料、免费代报名等服务，还有需要或不清楚的问题添加融跃教育老师微信rongyuejiaoyu。