answer the following questions 400 500 words per question

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1. Pretend it is early 2002 and you are Senator Paul Sarbanes.What would you do differently when writing the Sarbanes-Oxley Act? (Do not say you think it is perfect and you would not do anything differently.Discuss at least two things you would do differently.Clearly label them as #1 and #2 within your answer.) (20 points)

2. Go to the PCAOB website and select one registered public accounting firm for which there is a firm inspection report and the firm failed to address quality control criticisms satisfactorily and the QC criticisms are now public.Please select a firm located in the United States. (Do not select Aaron Stein.)Read that firm’s inspection report and provide a short summary of the results of the inspection and the quality control criticisms.Include a hyperlink to the report in your answer. (20 points)

3. Select a publicly traded company of your choice and access their latest 10K on that webpage, click on “Filings.”Then you can access the EDGAR database and search for the firm that you have selected.Read item 9A in Form 10-K (Controls and Procedures), including Disclosure Controls and Procedures and Report of Management on Internal Control over Financial Reporting.Summarize these items.In addition, read the Report of Independent Registered Accounting Firm on the internal control over financial reporting and list a) who the auditor was; b) which type of opinion on internal control over financial reporting was issued (unqualified, etc.); and c) what type of opinion was issued on the financial statements (unqualified, etc.). Include a hyperlink to the 10-K in your answer. (20 points)

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