美国CPA模拟习题：规划技能 预测和规划（九）

为了帮助参加2014年美国cpa考试的学员巩固知识，提高备考效果，正保会计网校特为大家整理了美国cpa考试模拟试题，帮助广大考生一起学习一起进步。

　　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.