True or False: Company codes assigned to the same controlling area must have different operating charts of accounts.

The statement is false because company codes that are assigned to the same controlling area can actually share the same operating chart of accounts. This is one of the key features of the controlling area in SAP S/4HANA, which enables organizations to manage their financials across various company codes uniformly.

In a controlling area, multiple company codes can utilize the same chart of accounts, allowing for consistent reporting, easier financial consolidation, and smoother operational management. This arrangement facilitates coherent internal processes and strategic decision-making across different parts of a business.

Having different operating charts of accounts for company codes within the same controlling area could complicate the organization's financial reporting and analysis, making it less efficient. Thus, it is generally not a requirement in SAP systems, and this reinforces the reasoning behind the false classification of the statement.