Sarbanes Oxley Act requires a greater amount of accountability of organizations as can be seen by
A.
the reporting requirements it has within it, including the requirement that the shareholders of a corporation must personally certify financial documents.
B.
the reporting and accounting requirements it has within it, including the requirement that the officers of a corporation must personally certify financial documents.
C.
the reporting requirements it has within it, including the requirement that the board of directors of a corporation must personally certify financial documents.
D.
the accounting requirements it has within it, including the requirement that the board of directors of a corporation must personally certify financial documents.