Section 404 of the Sarbanes-Oxley Act of 2002 Is Considered

Section 404 of the Sarbanes-Oxley Act of 2002 is considered controversial because:

A) sensitive corporate information has to be published,which may be detrimental to a company.
B) a company has to significantly increase its budget to comply with Section 404.
C) the procedure for complying with Section 404 is lengthy,complicated,and time consuming.
D) Section 404 results in diminished corporate responsibility of the officers of a company.