What Is the Focus of Section 404 of the Sarbanes-Oxley

question 14

Multiple Choice

What is the focus of Section 404 of the Sarbanes-Oxley Act?

• A) Requirement that all members of the board of directors be independent of the corporation.
• B) It addresses the need for a consistent set of international auditing standards.
• C) Attesting to the reliability of internal controls in the annual report.
• D) This defines the membership in the Public Company Accounting Oversight Board (PCAOB).

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Definitions:

Numbers and Dates

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