40 Under the Sarbanes-Oxley Act, which requirement applies to management of a public company? Management must provide a statement to certify that the auditor has met all of the requirements of the PCAOB. Management is prohibited from receiving salary in excess of an established statutory amount. Management is required to perform the roles of the board of directors and audit committee. Management must provide a statement to accompany the audit report that certifies the appropriateness of the financial statements. 0