Section 404 of the Sarbanes-Oxley Act requires that a company's management document and assess the effectiveness of all internal control processes that could affect financial reporting.Auditors are prohibited from providing most nonaudit services,such as consulting,to their clients by the Sarbanes-Oxley Act.

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Section 404 of the Sarbanes-Oxley Act does require management to document and assess internal control processes, and auditors are prohibited from providing most nonaudit services to their clients.

Section 404 of the Sarbanes-Oxley Act Requires That a Company's