The section of Sarbanes Oxley that requires each annual report filed with the SEC to include an internal control report is:
A) Title I - Public Company Accounting Oversight Board
B) Title II - Auditor Independence
C) Title III - Corporate Responsibility
D) Title IV - Enhanced Financial Disclosures

Question

Quizplus · Accepted Answer

Section 404 of the Sarbanes-Oxley Act, found under Title IV - Enhanced Financial Disclosures, requires each annual report filed with the SEC to include an internal control report.

The Section of Sarbanes Oxley That Requires Each Annual Report