Which SOX section requires the public accounting firm that audits the financial statements of the company to issue an attestation report regarding the effectiveness of the company's 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 public accounting firm that audits the financial statements of the company to issue an attestation report regarding the effectiveness of the company's 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 404 of SOX requires companies to assess and report on the effectiveness of their internal controls over financial reporting. This section also requires the public accounting firm that audits the financial statements of the company to issue an attestation report on the effectiveness of the company's internal controls.

Which SOX Section Requires the Public Accounting Firm That Audits