I just don't understand this question from Becker and why the answer is D.
The Sarbanes Oxely Act of 2002 requires that the financial officers of the corporation be held accountable to the code of ethics. According to the act, codification of ethical standards should include provisions for:
a) Honest and ethical conduct.
b) Full, Fair, accurate and timely disclosure in periodic financial statements.
c) Compliance with laws, rules and regulations.
d) Prompt internal control of code provisions and accountability for adherence to code.
AUD - 85 (Thanking God!)
REG - 77 (Yes, Lord!!)
FAR - 4/20/12