Which SOX Section Requires the Public Accounting Firm That Audits

question 76

Multiple Choice

Which SOX section requires the public accounting firm that audits the financial statements of the company to issue an attestation report regarding the effectiveness of the company's internal controls?

• A) Section 806. Protection for Employees of Publicly Traded Companies Who Provide Evidence of Fraud
• B) Section 404. Management Assessment of Internal Controls
• C) Section 906. Corporate Responsibility for Financial Reports
• D) Section 302. Corporate Responsibility for Financial Reports

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Definitions:

Anticipation

The action of expecting or predicting future events or needs based on current knowledge or trends.

Negotiation Mismatch

A situation where the negotiating parties have significantly different expectations, understandings, or objectives, leading to difficulties in reaching an agreement.

Productive Methods

Techniques or processes that effectively contribute to achieving desired outcomes or enhancing efficiency.

Strategic Levers

Tools or mechanisms that can be utilized to influence the direction or outcome of strategic planning and decision-making.