Which of the Following Is a Requirement Under the Sarbanes-Oxley

question 141

Multiple Choice

Which of the following is a requirement under the Sarbanes-Oxley Act?

• A)Financial statements must be audited by a Big Four accounting firm.
• B)Management must issue a report that indicates whether the financial statements are free of error.
• C)Management must conduct a review of the company's internal control system.
• D)Background checks must be performed on all employees.

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Definitions:

Neonatal Intensive Care Unit

A specialized department in a hospital that provides intensive care medicine for newborn infants with severe or life-threatening conditions.

Hearing Acuity

The clarity or sharpness of hearing, often assessed through hearing tests.

Premature Infant

A baby born before 37 weeks of gestation, often requiring specialized care due to underdeveloped organs.

Allergic Rhinitis

An allergic reaction causing symptoms like a runny nose, sneezing, and itchy eyes, commonly known as hay fever.