HVAC Heating & Air Conditioning, Inc., is a public company whose shares are traded in thepublic securities markets. Under the Sarbanes-Oxley Act of 2002, to ensure that HVAC's financialresults are accurate and timely, the firm's senior officers must set up and maintain
(A) internal "disclosure controls and procedures.
(B) external "release and reveal timetables.
(C) personal "peruse and review liability policies.
(D) public "information and discussion forums.
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