What Are the Requirements of Section 404 of SOX

Multiple Choice

What are the requirements of section 404 of SOX?

A) It requires that senior management return any profits or bonuses resulting from stock sales during any period covered by financial statements that must later be restated.
B) It requires that auditors do not perform any non-auditing tasks for the companies they audit.
C) It requires that audit partners rotate every five years.
D) It requires that senior management and the boards of public companies attest to the effectiveness and validity of their financial control process.