Which of the following requires that all reports filed with the Securities and Exchange Commission (SEC) include a statement signed by the chief executive officer and the chief financial officer attesting the accuracy of the information provided in the reports?
a. Smooth adoption of information technology
b. Smooth introduction of information technology
c. Diffusion of innovation Act
d. Section 404 of the Sarbanes-Oxley Act
d. Section 404 of the Sarbanes-Oxley Act
Section 404 of the Sarbanes-Oxley Act requires that all reports filed with the Securities and Exchange Commission (SEC) include a statement signed by the chief executive officer and the chief financial officerattesting that the information contained in the reports is accurate. The company also must submit to an audit to prove that it has controls in place to ensure accurate information.
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