The report on internal control required by the Sarbanes-Oxley Act of 2002 may be prepared by either management or the company's auditors.

Question

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The report on internal control as required by the Sarbanes-Oxley Act of 2002 must be prepared by the company's management, not the company's auditors. The auditors are responsible for auditing and reporting on the effectiveness of the internal control over financial reporting.

The Report on Internal Control Required by the Sarbanes-Oxley Act