Question Content Area

Which of the following is not a provision of the Sarbanes$-$Oxley Act as to the responsibility of a company's top managers?

a$.$ They must establish formal procedures to receive, retain, and address any information that may affect the company's accounting.

b$.$ They must certify that they are primarily responsible for the company's internal controls over financial reporting.

c$.$ They may deny responsibility for certain financial reporting matters if they are not knowledgeable about the proper accounting procedures for those transactions.

d$.$ They must certify that the company's financial statements are fairly presented.