Section 406 of the Sarbanes-Oxley Act addresses the: a. rules of professional responsibility for attorneys. b. codes of ethics for senior financial officers. c. management assessment of internal controls. d. services outside the scope of auditors.
Expert Answer
Accordin to the Sarbanes-Oxley Act Section 406
it states two important things
1st the company should be having an expert who is responsible for the auditing andd the company should name the expert and if they are not having the expert they should give a reason.
2nd A comapny should have a code andd ethics and it should also be applied to the seniors.
so
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