The Section of SOX That Requires Management to Prepare a Report

question 35

Multiple Choice

The section of SOX that requires management to prepare a report on its internal controls is:

• A) Section 302
• B) Section 404
• C) Section 808
• D) Section 10A(b)

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Definitions:

Particulates

Tiny particles or droplets in the air, liquid, or solids, that can be a byproduct of industrial processes, combustion, or natural events.

Nuisance Claim

A legal complaint filed by a property owner against another for interference with the use and enjoyment of their property through ongoing, bothersome activities.

Marketable Discharge Permits

Tradable permits issued by a regulatory body that allow the holder to discharge a certain amount of pollutants over a specific time frame.

Emissions

The release of substances, especially gases or particulates, into the atmosphere, often associated with pollution from vehicles or industrial processes.