Section 404 of the Sarbanes-Oxley Act requires that annual filings of publicly traded companies include a statement of management's responsibility for establishing and maintaining adequate internal control as well as an assessment of the effectiveness of that internal control.

Question

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Section 404 of the Sarbanes-Oxley Act indeed requires annual filings of publicly traded companies to include a statement of management's responsibility for establishing and maintaining adequate internal control, along with an assessment of the effectiveness of that internal control.

Section 404 of the Sarbanes-Oxley Act Requires That Annual Filings