What is the additional requirement that was added to management reporting by the Sarbanes-Oxley Act ...

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What is the additional requirement that was added to management reporting by the Sarbanes-Oxley Act ...

What is the additional requirement that was added to management reporting by the Sarbanes-Oxley Act of 2002?
A) Notes to the financial statements.
B) A brief description of the business.
C) A five-year schedule of selected financial data.
D) A report on internal control.

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Thanks for your help!!

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