Which of the following is NOT a focus of COSRA?

Which of the following is NOT a focus of COSRA?

• A. Investor protection
• B. Market integrity
• C. Corporate taxes
• D. Information sharing among regulators

Answer: (C)

The correct answer is reflected in the focus areas of the Council of Securities Regulators of the Americas (COSRA), which primarily emphasizes aspects relevant to the regulation of securities and capital markets. COSRA's main goals are centered around investor protection, ensuring market integrity, and facilitating information sharing among regulators to enhance oversight and regulatory effectiveness.

Corporate taxes, however, do not fall under the realm of COSRA's concerns. The organization is dedicated to the governance and regulation of securities markets, addressing issues related to investor interests and the functioning of markets rather than tax policies. Thus, corporate taxes are outside the focus of COSRA, making this choice the correct identification of the area that does not pertain to its objectives.