We provide suggested solutions for each of the requirements presented in the case. Questions are organized below according to the learning objective (LO) for which each question was written in order to facilitate an instructor's ability to focus on a few key learning objectives rather than requiring the completion of the entire case, if he or she so desires. In addition, Appendix A provides a table that includes the question numbers, relevant learning objective numbers, question types, and links to external resources to assist in determining which questions to assign, and for quicker instructor access to relevant resource materials.

The full text of the Sarbanes-Oxley Act of 2002 can be found at: https://www.govinfo.gov/content/pkg/COMPS-1883/pdf/COMPS-1883.pdf, among other places online.

Title I of SOX identifies seven duties of the PCAOB. As such, student responses may vary. However, the four primary responsibilities include: (1) register public accounting firms that prepare audit reports for...

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