请解释一下各个选项，谢谢

问题如下：

For a company issuing securities in the United States to meet its obligations under the Sarbanes–Oxley Act, which of the following is management required to attest to?

选项：

A.

The suitability of management and director compensation agreements

B.

The adequacy of internal control over financial reporting

C.

The accuracy of estimates and assumptions used in preparing the financial statements

解释：

B is correct. To be in compliance with Sarbanes–Oxley, it is mandatory that management’s Report to Shareholders discuss internal financial controls and their effectiveness, as well as the company’s auditor’s opinion of these internal controls.

A is incorrect. Information on management and director compensation agreements will be found in the proxy statement and/or notes to the financial statements.

C is incorrect. Estimates and assumptions used in preparing financial statements are found in the notes to the financial statements.