Which SOX section requires the chief executive officer and the chief financial officer to disclose to the auditors and the audit committee of the board of directors all significant deficiencies in internal controls, which could adversely affect the ability to record, process, summarize, and report financial data and any material weaknesses in internal controls?
A) Section 806. Protection for Employees of Publicly Traded Companies Who Provide Evidence of Fraud
B) Section 404. Management Assessment of Internal Controls
C) Section 906. Corporate Responsibility for Financial Reports
D) Section 302. Corporate Responsibility for Financial Reports

Question

Which SOX section requires the chief executive officer and the chief financial officer to disclose to the auditors and the audit committee of the board of directors all significant deficiencies in internal controls, which could adversely affect the ability to record, process, summarize, and report financial data and any material weaknesses in internal controls?
A) Section 806. Protection for Employees of Publicly Traded Companies Who Provide Evidence of Fraud
B) Section 404. Management Assessment of Internal Controls 
C) Section 906. Corporate Responsibility for Financial Reports 
D) Section 302. Corporate Responsibility for Financial Reports

Quizplus · Accepted Answer

Section 302 of the Sarbanes-Oxley Act requires the CEO and CFO to certify the accuracy of financial reports and to disclose any significant deficiencies in internal controls to the auditors and the audit committee.

Which SOX Section Requires the Chief Executive Officer and the Chief