Which of the following is not a provision of the Sarbanes-Oxley Act of 2002? Multiple Choice The company's external auditor is charged with the ultimate responsibility for the accuracy of the company's financial statements and accompanying footnotes The company's external auditors are required to attest to the accuracy of the internal controls report. O Companies are required to report on the effectiveness of their internal controls. The chief executive officer and the chief financial officer are jointly responsible for establishment and enforcement of internal controls