Which of the Following Are Requirements Under the Sarbanes-Oxley Act

Multiple Choice

Which of the following are requirements under the Sarbanes-Oxley act? (check all that apply)

A) Public companies must evaluate and disclose the effectiveness of their internal financial controls.
B) Companies must hire independent auditors to verify the disclosures.
C) IT employees are held personally responsible for the release and validity of all filings.
D) Company officers can be held personally liable if the company lacks satisfactory data management policies.
E) Companies will not be held liable if a security breach occurs.