Which of the following is not a provision of the Sarbanes-Oxley Act of 2002? 

Group of answer choices 

• The company's external auditors are required to attest to the accuracy of the internal controls report. 
• The chief executive officer and the chief financial officer are jointly responsible for establishment and enforcement of internal controls.
• The company's external auditor is charged with the ultimate responsibility for the accuracy of the company's financial statements and accompanying footnotes. 
• Companies are required to report on the effectiveness of their internal controls.