Which of the following issues is addressed by Section 406 of the Sarbanes-Oxley Act?
I. Full, fair, timely, and accurate financial statement disclosure.
II. Whistleblower protection.
III. Form 8-K disclosure of changes to the Ethics Code for Senior Financial Officers.
IV. Compliance with the U.S. Foreign Corrupt Practices Act.
V. Reporting the existence of an Ethics Code for Senior Financial Officers.