Which of the following are key requirements of the sarbanes-oxley act? i. officers of the corporation must review and sign annual reports. ii. officers of the corporation must now own more than 5% of the firm's stock. iii. annual reports must list deficiencies in internal controls iv. annual reports must be filed with the sec within 30 days of year end.

I Officers of the corporation must review and sign annual reports.

III  Annual reports must list deficiencies in internal controls.

Explanation:

The Sabranes-Oxley Act was introduced in 2002.It is a federal law which establishes sweeping auditing and financial regulations for public companies.

The key requirements for Sabranes-Oxley Act is as following:-

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