Which statement is false with respect to Section 404 of SOX?

a. The section requires management’s assessment of internal control over financial reporting.

b. The auditor’s report on internal control over financial reporting must be included in a company’s annual report on Form 10-K.

c. Implementing Section 404 has been relatively easy and inexpensive.

d. Registrants must include the internal control report in the annual report to shareholders.

e. None of the above.