Heavy Hauling,Inc. ,is a public company whose shares are traded in the public securities markets.Under the Sarbanes-Oxley Act of 2002,to ensure that Heavy Hauling's financial results are accurate and timely,the firm's senior officers must set up and maintain

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The Sarbanes-Oxley Act requires public companies like Heavy Hauling, Inc. to establish and maintain internal controls and procedures for the disclosure of financial information to ensure accuracy and timeliness. This is designed to prevent financial fraud and improve investor confidence. The other answer choices are not relevant or required by the act.