The Sarbanes-Oxley Act of 2002 requires all of the following to certify a public company's system of internal control,except for the
A)chief financial officer.
B)the independent auditors.
C)the board of directors.
D)chief executive officer.

Question

Quizplus · Accepted Answer

The Sarbanes-Oxley Act of 2002 requires the chief financial officer and the chief executive officer to certify the accuracy of financial reports. Independent auditors are required to attest to the adequacy of the company's internal controls over financial reporting. The board of directors is not required to certify the company's system of internal controls, making option C the correct answer.

The Sarbanes-Oxley Act of 2002 Requires All of the Following