The section of Sarbanes Oxley that requires each annual report filed with the SEC to include an internal control report is:
A) Title I - Public Company Accounting Oversight Board
B) Title II- Auditor Independence
C) Title III - Corporate Responsibility
D) Title IV - Enhanced Financial Disclosures

Question

Quizplus · Accepted Answer

Title IV of the Sarbanes-Oxley Act, specifically Section 404, requires each annual report filed with the SEC to include an internal control report. This report must state the responsibility of management for establishing and maintaining an adequate internal control structure and procedures for financial reporting.

The Section of Sarbanes Oxley That Requires Each Annual Report