Under Section 404 of the Sarbanes-Oxley Act of 2002, what is the independent auditor's responsibility?

		The independent auditor is required to report on and attest to management's assessment of the effectiveness of the internal controls.
		The independent auditor is required to establish and maintain an adequate internal control structure and procedures for financial reporting.
		The independent auditor is required to disclose which member of the audit committee is a financial expert.
		The independent auditor is required to provide certifications with each annual and quarterly report filed with the SEC.