Public reporting on the effectiveness of internal control over financial reporting, as required by the Sarbanes-Oxley Act, includes:
A. a statement that the public accounting firm that audited the financial statements has provided input on the design of internal controls.
B. a detailed statement describing changes or additions to the internal control environment that occurred in the current year.
C. the auditor provides an opinion on whether the entity maintained, in all material respects, effective ICFR as of the specified date, based on the control criteria.
D. an explicit statement as to whether management agrees with the public accounting firm's assessment of internal controls.
Answer: C
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