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What types of companies are required to comply with the requirements of the Sarbanes - Oxley Act ( SOX ) ? All companies located in

What types of companies are required to comply with the requirements of the Sarbanes-Oxley Act (SOX)?
All companies located in the U.S.
All foreign companies that do business in the U.S.
All companies, U.S. and foreign, that trade on the U.S. stock exchanges
All foreign companies that trade on the U.S. stock exchanges
All U.S. companies that trade on the U.S. stock exchanges
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