Question: Factors encouraging high-quality financial reporting include conceptually based financial accounting standards, external auditors, financial reporting reforms (such as the Sarbanes-Oxley Act), ethical management, and professional

Factors encouraging high-quality financial reporting include conceptually based financial accounting standards, external auditors, financial reporting reforms (such as the Sarbanes-Oxley Act), ethical management, and professional accounting organizations that prescribe ethical conduct and license practitioners.

Which of the following organizations is the primary national organization for CPAs?

American Institute of Certified Public Accountants

Institute of Internal Auditors

Governmental Accounting Standards Board

Institute of Management Accountants

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