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MCLE Test and Answer Sheet



Test No. 110: High Accountability
(November 2002 Los Angeles Lawyer)



Instructions for Obtaining MCLE Credits



The Los Angeles County Bar Association certifies that this activity has been approved for Minimum Continuing Legal Education credit by the State Bar of California in the amount of 1 hour.

1. Study the CLE article in this issue.

2. Answer the test questions by marking the appropriate boxes. Each question has only one answer. Photocopies of this answer sheet may be submitted; however, this form should not be enlarged or reduced.

3. Mail the answer sheet and the $15 testing fee ($20 for non-LACBA members) to:

Los Angeles Lawyer
P.O. Box 55020
Los Angeles, CA 90055 

Make checks payable to Los Angeles Lawyer.

4. You can also fill in the test form and submit it directly to LACBA by clicking "Submit." To submit your test answers online you will need to pay by credit card. After submitting your answers you will be presented with a screen requesting payment information. This information will be submitted in a secure mode which will allow you to safely transmit your credit card number over the Internet. If you prefer not to pay by credit card, please print this answer sheet and submit your responses by regular mail.

5. Within six weeks, Los Angeles Lawyer will return your test with the correct answers, a rationale for the correct answers, and a certificate verifying the CLE credit you earned through this self-assessment activity.

6. For future reference, please retain the CLE test materials returned to you.



Test Sheet 



Mark your answers to the test by clicking next to your choice.  All questions must be answered.  Each question has only one answer. This test is worth 1 hour of credit.*

1. The White-Collar Criminal Penalties Enhancement Act of 2002 (WCCPEA) was enacted as Sections 901 through 906 of the Sarbanes-Oxley Act of 2002.

2. The WCCPEA requires senior corporate officials to certify financial statements filed with the SEC and imposes tough criminal penalties for noncompliance.

3. The certification requirement found in Section 911(a)(1) of the National Defense Authorization Act for Fiscal Year 1986 requires a senior executive of a government contractor to certify, to the best of his or her knowledge and belief, that all costs included in an indirect cost proposal are allowable under the cost principles of the Federal Acquisition Regulation and its supplements.

4. The certification requirement established by the National Defense Authorization Act for Fiscal Year 1986 is referred to as the Weinberger Certificate after former U.S. District Judge Jacob Weinberger of the Southern District of California.

5. The Weinberger Certificate requirement effectively allowed the government to prove criminal “knowledge” on the part of a certifying corporate executive without proving actual knowledge.

6. The Contract Disputes Act (CDA) was enacted in:
A. 1976.
B. 1982.
C. 1986.

7. The certification provision of the CDA requires an authorized representative of a federal government contractor to certify that a claim against the government is:
A. True and correct, based on the certifying officer’s information and belief.
B. Accurate and complete.
C. Accurate and complete to the best of the certifying representative’s knowledge and belief.

8. In the past, corporate officers often have been held criminally liable for “knowing” violations of federal criminal laws under what has become known as the responsible corporate officer doctrine.

9. The responsible corporate officer doctrine finds its roots in the U.S. Supreme Court’s decision in:
A. Planned Parenthood of Southeastern Pennsylvania v. Casey.
B. Friends of The Earth, Inc. v. Laidlaw Environmental Services (TOC), Inc.
C. United States v. Dotterweich.
D. Marbury v. Madison.

10. The broadest imposition of constructive or implied knowledge in the context of a federal criminal statute expressly requiring proof of a knowing violation may be found in:
A. United States v. Bussey.
B. United States v. Dee.
C. United States v. Hanlon.
D. United States v. Jewell.

11. A Jewell instruction permits a finding of a knowing violation of law when the jury finds beyond a reasonable doubt that the defendant was aware of a high probability of the existence of a certain fact and deliberately avoided learning the truth.

12. The purpose of a Jewell instruction is to prevent defendants from avoiding criminal liability by deliberately closing their eyes to the obvious risk that they are engaging in unlawful conduct.

13. The purpose of certification requirements such as those imposed by the CDA, the Weinberger Certificate, and the WCCPEA is to trigger potential liability for a fraudulent claim.

14. Certification provisions such as those contained in the WCCPEA allow the government to circumvent difficulties it might otherwise face in establishing a criminal statute’s mental state requirement by creating statutory responsibilities and duties that accompany a corporate official’s title alone.

15. A violation of the federal False Statements Act (FSA) must be established through proof of a defendant’s specific intent to make a false or fraudulent statement.

16. The “reliance on expert” defense has, in the context of FSA prosecutions, been held to apply only when the defendant proves:
A. His or her accountant or attorney was presented with all relevant facts.
B. He or she was specifically advised as to the conduct actually undertaken.
C. Both A and B.

17. The WCCPEA certification requirement provides that:
A. Certain reports filed with the SEC must be accompanied by a written statement by a reporting company’s chief executive officer and chief financial officer or equivalent.
B. Certain reports filed with the SEC “fairly present” the reporting company’s financial condition in all material respects.
C. Willful violations of the certification requirement are punishable by fines not to exceed $5 million or imprisonment for not more than 20 years, or both.
D. All of the above.

18. In the context of SEC reporting requirements, accounting is somewhat subjective because different approaches are often available as appropriate accounting treatments. Therefore, statements concerning a corporation’s financial condition should plainly describe the chosen accounting methodology.

19. The SEC’s proposed rule implementing the certification requirements under the Sarbanes-Oxley Act requires the establishment and maintenance of internal controls to record, process, summarize, and report financial data.

20. Which of these corporate compliance programs will reduce the risk that accounting errors may later be characterized as corporate malfeasance?
A. The destruction of source documents used in auditing and reporting.
B. “See no evil” programs in which corporate officers delegate corporate auditing and reporting responsibilities to subordinates.
C. Tiered certifications by subordinates attesting to compliance with applicable laws and regulations.
D. All of the above.

Address and Billing  
After submitting your answers you will be asked to enter your name, address, and payment information on the next screen. Once you have submitted the current form, you will be switched to a secure mode which will allow you to safely transmit your credit card number over the Internet.

If you do not wish to complete this transaction over the Internet you should print this page and send it to the address listed in Step 3 of the instructions at the top of this page.


Before hitting the "Submit" button please verify that all questions have been answered.

*The Los Angeles County Bar Association has been approved as a continuing legal education provider of Minimum Continuing Legal Education credit by The State Bar of California. This self-assessment activity will qualify for Minimum Continuing Legal Education credit by The State Bar of California in the amount of one hour.

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