Section 404 of the Sarbanes-Oxley Act includes which of the following?

Section 404 of the Sarbanes-Oxley Act includes which of the following? 



A. A requirement that management of a publicly traded company issues an assessment of internal control that covers the entire year.

B. Specific guidance on what constitutes adequate internal control.

C. A requirement that management of a publicly traded company accepts responsibility for establishing and maintaining adequate internal controls.

D. A requirement that management of a publicly traded company issues an assessment regarding the efficiency of internal control for the year.


Answer: A requirement that management of a publicly traded company accepts responsibility for establishing and maintaining adequate internal controls


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