Which of the following is not a requirement of a company's external auditors under Sarbanes-Oxley?...

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Accounting

Which of the following is not a requirement of a company's external auditors under Sarbanes-Oxley?

a. They can not perform any brokerage services for the company

b. They must give an opinion that management's assessment that the internal conrol system over the financial reporting is fairly stated

c. They must design and implement an effective information system design

d. They must give an opinion that the company maintained an effective internal control system over financial reporting

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