Section 404 of the Sarbanes-Oxley Act of 2002 (SOX) Requires

Section 404 of the Sarbanes-Oxley Act of 2002 (SOX) requires that

A) public companies disclose if they have adopted a code of ethics for its senior officers.
B) management of public companies recognize their responsibility for establishing internal controls and provide an assessment of the effectiveness of those internal controls.
C) CEOs and CFOs of publicly traded companies certify the accuracy of their reported financial information.
D) public and private companies disclose if they have adopted a code of ethics company-wide.