Section 404 of Sarbanes-Oxley is the section that requires certification of the adequacy of a company's internal controls.

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Section 404 of Sarbanes-Oxley is commonly known as the "Internal Control over Financial Reporting" section, and it requires companies to assess and certify the effectiveness of their internal controls related to financial reporting. This certification is required to be included in the company's annual report.

Section 404 of Sarbanes-Oxley Is the Section That Requires Certification