Which of the following is not a requirement of a company's top managers under the...

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Accounting

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Which of the following is not a requirement of a company's top managers under the Sarbanes-Oxley Act? Oa. They must give an opinion about the effectiveness of the company's Internal control over financial reporting b. They must certify that they are primarily responsible for the company's internal controls over financial reporting Oc. They must certify that the company's financial statements are fairly presented Od. They may deny responsibility for certain financial reporting matters if they are not knowledgeable about the proper accounting procedures for those transactions

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