USCPA每日一练之BEC【2015-11-23】

高顿网校2015-11-23 17:28Lynn.yu
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　　Which of the following is not a requirement of the Wall Street Reform and Consumer Protection (Dodd-Frank) Act for publicly held corporations registered with the SEC?

　　A. If it is decided that the CEO should also be appointed chairman of the board, the corporation must disclose why this decision was made.

　　B. The members of the compensation committee of the board must be independent.

　　C. The director of internal audit must report directly to the chairman of the audit committee.

　　D. Shareholders must be allowed a nonbinding vote on officer compensation at least every three years.

　　Answer:C

　　C is corrent. The Act does not require the director of internal audit to report directly to the chairman of the audit committee.

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