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Which Part of the Sarbanes-Oxley Act Requires Annual Filings of Publicly

Question 92

Multiple Choice

Which part of the Sarbanes-Oxley Act requires annual filings of publicly traded companies to include a statement of management's responsibility for establishing and maintaining an adequate internal control structure and procedures for financial reporting?


A) ISO 404
B) ANSI X3.5
C) Section 404
D) Section X3.5

Correct Answer:

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