The role of frontal midline theta in working memory has been previously demonstrated in human studies and the ACC has been suggested as its main source44. Moreover, the ACC has long been implicated in performance or conflict monitoring45. In this regard, human studies have suggested that frontal midline theta is involved in the processing of conflict and errors46. These reports suggest that the theta band plays a major role in the cognitive functioning of the ACC in humans, macaques, and rodents and our results provide further support for this claim.