美國CPA模擬習題：規(guī)劃技能 預測和規(guī)劃（九）

為了幫助參加2014年美國cpa考試的學員鞏固知識，提高備考效果，正保會計網校特為大家整理了美國cpa考試模擬試題，幫助廣大考生一起學習一起進步。

　　Arnold Astor，CPA，is a local tax practitioner who has been asked to sit on the Board of BigLarge Corporation，a multinational issuer.Astor has never had any involvement either as an employee or as an auditor with publically traded companies but does teach an accounting principles class at the community college. Under the provisions of Sarbanes-Oxley Act of 2002：

　　a.Astor qualifies as a financial expert based on achievement of a CPA certificate.

　　b.The audit committee would immediately certify Astor's qualifications as a financial expert based on his CPA license and academic experience with GAAP and experience with internal control.

　　c.Astor must petition the SEC for a waiver of prior experience requirements to be considered a financial expert.

　　d.The Board of Directors would likely evaluate Astor's qualifications to serve on the audit committee and be designated as a financial expert based on mix of knowledge and experience.

　　Explanation

　　Choice“d”is correct.Qualification as a financial expert is a judgmental issue is typically made by the Board of Directors.The Sarbanes-Oxley Act is silent as to what group has the authority to designate an individual a financial expert but in practice，the board most often makes that decision. The Act provides some guidance but does not prescribe specific qualifications.

　　Choice“a”is incorrect.The Act provides some guidance but does not prescribe specific qualifications.The achievement of the CPA license generally does not qualify an individual as a financial expert.

　　Choice“c”is incorrect.The Act provides some guidance but does not prescribe specific qualifications.The idea of a petition to the SEC is a distracter.

　　Choice“b”is incorrect. The Act provides some guidance but does not prescribe specific qualifications. In addition，the audit committee would likely not regulate or evaluate the expertise of its own membership.The Board of Directors would likely make the decisions regarding the designation of financial experts.