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Section 404 of the Sarbanes-Oxley Act States That

Question 84

Multiple Choice

Section 404 of the Sarbanes-Oxley Act states that:


A) annual reports must contain a statement signed by the CEO and CFO attesting that the information in all of the firm's SEC filings is accurate.
B) public companies must disclose their code of ethics as well as any waiver of the code for certain members of senior management.
C) a code of ethics must be easily accessible by employees, shareholders, business partners, and the public.
D) the code of ethics must continually be applied to a company's decision making and emphasized as an important part of its culture.

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