Importantly, opinion level of reporting on internal controls over financial reporting will be required by the Sarbanes-Oxley accounting reform legislation that was passed in July 2002.
the Sarbanes-Oxley accounting reform legislation is completely unimportant.
mnli hypothesis: the Sarbanes-Oxley accounting reform legislation is completely unimportant. premise: Importantly, opinion level of reporting on internal controls over financial reporting will be required by the Sarbanes-Oxley accounting reform legislation that was passed in July 2002.