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8 April, 11:46

The Sarbanes-Oxley Act of 2002 requires a report on internal control by management. Which item would not be contained in this report? Management's assessment of the company's liquidity and the availability of capital to the company Management's responsibility for establishing and maintaining internal control Management's assessment of the effectiveness of internal controls over financial reporting A public accounting firm's verification of management's conclusions on internal control

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  1. 8 April, 13:27
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    Management's assessment of the company's liquidity and the availability of capital to the company

    Explanation:

    The Sarbanes-Oxley Act of 2002 cracks down on corporate fraud. It created the Public Company Accounting Oversight Board to oversee the accounting industry. It banned company loans to executives and gave job protection to whistleblowers. The Act strengthens the independence and financial literacy of corporate boards.
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