Section 404 of the Sarbanes-Oxley act of 2002 specifies that
A) The signing officer has reviewed financial statements
B) Penalties for non-compliance with the law
C) Privacy requirements for healthcare records have been followed
D) Attestations are made in accordance with PCAOB standards

Question

Quizplus · Accepted Answer

Section 404 of the Sarbanes-Oxley Act requires management and the external auditor to report on the adequacy of the company's internal control over financial reporting, and these attestations must be made in accordance with PCAOB standards.

Section 404 of the Sarbanes-Oxley Act of 2002 Specifies That