Which of the Following Statements Regarding the Sarbanes-Oxley Act Is

Multiple Choice

Which of the following statements regarding the Sarbanes-Oxley Act is (are) true?

A) Management must establish and maintain a system of internal controls over financial reporting.
B) Management must periodically assess a company's system of internal controls over financial reporting.
C) Management must include in the company's annual report a separate report that assesses internal controls.
D) A company's auditors are required to report on management's assessment of internal controls.
E) All of the answers are correct.