- CFA Exams
- CFA Exam: Level I 2021
- Study Session 9. Financial Reporting and Analysis (4)
- Reading 29. Financial Reporting Quality
- Subject 3. Context for Assessing Financial Reporting Quality
CFA Practice Question
Features of a regulatory regime that most directly affect financial reporting include ______.
II. disclosure requirements
III. auditing requirements
IV. enforcement mechanisms
I. registration requirements
II. disclosure requirements
III. auditing requirements
IV. enforcement mechanisms
Correct Answer: I, II, III and IV
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