The Sarbanes-Oxley Act requires public accounting firms to describe the scope of their testing of companies' internal controls and procedures. This description and findings from testing must be included in

The Sarbanes-Oxley Act requires public accounting firms to describe the scope of their testing of companies' internal controls and procedures. This description and findings from testing must be included in 





A) The company's annual report
B) An 8-K filing, when warranted
C) A letter to the Board of Directors
D) The audit report










Answer: D


Biology

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