The provisions of sections 302 and 404 of the Sarbanes-Oxley Act (as originally enacted) have proved especially troublesome for:
A) Small businesses.
B) Private universities.
C) Cities and municipalities.
D) Healthcare providers.
E) Individual taxpayers.

Question

Quizplus · Accepted Answer

Sections 302 and 404 of the Sarbanes-Oxley Act have been particularly challenging for small businesses due to the high costs and complex compliance requirements associated with internal control reporting and certification requirements.

The Provisions of Sections 302 and 404 of the Sarbanes-Oxley