单项选择题
Which of the following requires the company's CEO and CFO to assume responsibility for the company's financial statements and disclosures? ( )
A.Sarbanes-Oxley Act of 2002 (SOX)
B.Institute of Management Accountants (IMA)
C.Enterprise Resource Planning (ERP)
D.Lean operations
Which of the following requires the company's CEO and CFO to assume responsibility for the company's financial statements and disclosures? ( )
A.Sarbanes-Oxley Act of 2002 (SOX)
B.Institute of Management Accountants (IMA)
C.Enterprise Resource Planning (ERP)
D.Lean operations