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