Which disclosure is required under SOX Title IV?

Under the Sarbanes-Oxley Act (SOX) Title IV, one of the key requirements is the disclosure of management's internal control assertions. This regulation emphasizes the importance of internal controls over financial reporting to uphold the integrity and transparency of financial disclosures. Management must assert the effectiveness of these internal controls, which involves both an evaluation of the controls in place and a report on their effectiveness. This requirement aims to enhance accountability among management and bolster investor confidence in the accuracy of financial statements.

The other choices, while potentially relevant to various aspects of corporate governance and reporting, do not specifically fall under the mandate of SOX Title IV. For example, the disclosure of significant tax positions, marketing strategies, and future revenue estimates would not constitute the direct management assertions about internal controls that SOX seeks to regulate and standardize for public companies. Thus, the emphasis on internal control disclosures under SOX Title IV illustrates the Act's broad objective of increasing corporate accountability and shareholder protection.