6) An issuer's annual report contains the following statements: 1. Management and the external auditors have taken responsibility for establishing and maintaining an adequate system of internal control over financial reporting. 2. COSO was the internal control framework used to design and assess the effectiveness of the internal control system. 3. Management has assessed that internal control over financial reporting is effective. 4. An independent public accounting firm that is registered with the AICPA also assessed the system. Which of the above statements complies with the Sarbanes-Oxley Act of 2002? C 1.2.3 and 4 C 1 and 2 only. C2 and 3 only. 1, 2 and 3 only