WileyPLUS Assignment: Financial Accounting: Tools For Business Decision Making, Ch. 7 - Learning Activity - Week5 - ACC/291 - eCampus

• • The Sarbanes-Oxley Act requires publicly traded corporations to maintain an adequate system of control.What at least two key points included in the Independent Registered Public Accounting Firm's Report and/or the Management's Report to the Shareholders in regards to internal controls reporting?An example of the Independent Registered Public Accounting Firm's Report for the Tootsie Roll Industries, Inc. appears on pages A-28 and A-29 in Appendix A. An example of the Management's Report appears on page A-30.