Public Reporting on the Effectiveness of Internal Control Over Financial

Multiple Choice

Public reporting on the effectiveness of internal control over financial reporting,as required by the Sarbanes-Oxley Act,includes

A) A statement that the public accounting firm that audited the financial statements has provided input on the design of internal controls.
B) A statement of management's responsibility for establishing and maintaining adequate internal control over financial reporting.
C) An explicit statement as to whether management agrees with the public accounting firm's assessment of internal controls.
D) A detailed statement describing changes or additions to the internal control environment that occurred in the current year.