Which public companies does Section 404(b)of the Sarbanes-Oxley Act of 2002 require to obtain an audit of their internal control over financial reporting?

Question

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Section 404(b) of the Sarbanes-Oxley Act requires public companies with a market capitalization exceeding $75 million to have an external audit of their internal control over financial reporting.

Which Public Companies Does Section 404(b)of the Sarbanes-Oxley Act of 2002