Does it matter that Groupon reported its weakness in internal controls as a disclosure control under SOX Section 302 rather than pointing it out in its report on internal controls under Section 404

It matters as section 302 is specifically meant for the CFO and the CEO to attest to fairness of financial statement and effectiveness of internal controls system

Explanation:

Section 404 is for the management to itemize internal control lapses in the course of the year.

It is not entirely out of context to  report such deficiency under section 302 but it must have first of all be  pointed out under section 404 of the SOX act

Since SOX act is mostly  rules-based approach to corporate governance framework, it is expected that its provisions be adhered to strictly.

the correct answer is individualism and exchange. at this stage, children begin to question the rules, because they can see that there is more than one side to them. different individuals have different viewpoints. they won't be able to reach this stage because of ignorance, a lack of ethics or personal biases. that is because people with that characteristiscs are not able to distinguish what is good or what is bad and they can't pursue their individual interests.

was the answer correct?