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What is the focus of Section 404 of the Sarbanes-Oxley Act? A. Requirement that all members of the board of directors be independent of the
What is the focus of Section 404 of the Sarbanes-Oxley Act?
A. | Requirement that all members of the board of directors be independent of the corporation. |
B. | It addresses the need for a consistent set of international auditing standards. |
C. | Attesting to the reliability of internal controls in the annual report. |
D. | This defines the membership in the Public Company Accounting Oversight Board (PCAOB). |
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