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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