Which of the following is true about the Sarbanes?Oxley Act of 2002?

a. The law states that the company's external financial statement auditor is required to audit ICFR and assess whether those controls are effective in preventing and detecting financial misstatements.
b. The law has increased the level of scrutiny of public companies' financial statements.
c. The law requires companies to establish procedures to allow employees to lodge complaints about accounting and auditing matters directly with the board of directors.
d. The law requires stockholders' to assess whether internal controls over financial reporting (ICFR) are effective.


a

Business

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