What requires the statement of cash flows to be included in the financial statements of a company?

The requirement for the statement of cash flows to be included in the financial statements of a company is primarily established by **Generally Accepted Accounting Principles (GAAP)**. GAAP outlines the framework and standards for financial reporting in the United States, which includes the necessity for a statement of cash flows as part of a complete set of financial statements.

While the Sarbanes–Oxley (SOX) Act emphasizes corporate governance and accountability, it does not specifically mandate the inclusion of the cash flow statement. The Governmental Accounting Standards Board (GASB) sets standards specifically for state and local governments, but it is GAAP that is applicable to most private-sector companies.

Therefore, the correct answer is **Generally Accepted Accounting Principles (GAAP)**.