Section 404 of the Sarbanes-Oxley Act Includes Which of the Following

Section 404 of the Sarbanes-Oxley Act includes which of the following?

A) A requirement that management of a publicly traded company issues an assessment of internal control that covers the entire year.
B) Specific guidance on what constitutes adequate internal control.
C) A requirement that management of a publicly traded company accepts responsibility for establishing and maintaining adequate internal controls.
D) A requirement that management of a publicly traded company issues an assessment regarding the efficiency of internal control for the year.