Which of the following is not a requirement of Sarbanes-Oxley?
A) Annual report must include an internal control report
B) External auditors can no longer provide human resource services
C) External auditors can no longer provide brokerage services
D) Must establish an internal control system that guarantees financial accuracy

Question

Quizplus · Accepted Answer

The Sarbanes-Oxley Act does require companies to include an internal control report in their annual reports and restricts the types of non-audit services, such as human resources and brokerage services, that auditors can provide to audit clients. However, it does not specifically mandate the establishment of an internal control system that guarantees financial accuracy, but rather it requires a report on the effectiveness of the internal control structure and procedures for financial reporting.

Which of the Following Is Not a Requirement of Sarbanes-Oxley