Which of the following requires that all reports filed with the Securities and Exchange Commission (SEC)include a statement signed by the chief executive officer and the chief financial officer attesting the accuracy of the information provided in the reports?
A)Smooth adoption of information technology
B)Smooth introduction of information technology
C)Diffusion of innovation Act
D)Section 404 of the Sarbanes-Oxley Act

Question

Quizplus · Accepted Answer

Section 404 of the Sarbanes-Oxley Act requires that all reports filed with the SEC include a statement signed by the CEO and CFO attesting to the accuracy of the information provided in the reports. This is known as the "CEO/CFO certification requirement" and is a key provision aimed at improving the accuracy and reliability of financial reporting. The other choices are not relevant to this requirement.

Which of the Following Requires That All Reports Filed with the Securities