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

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Definitions:

Iconic Memory

A form of sensory memory that temporarily holds visual images before they fade or are processed further.

Sensory Memory

The shortest-term element of memory, which retains impressions of sensory information after the original stimuli have ended.

Automatically Processed

Information that is processed in the mind effortlessly and without the need for conscious thought.

Email Checking

The action of looking through one's email inbox to read or manage incoming messages, often considered a routine part of personal and professional life.