The Sarbanes-Oxley Act Has All but Which of the Following

question 13

Multiple Choice

The Sarbanes-Oxley Act has all but which of the following provisions?

• A) Creating a five-person Accounting Oversight Board with authority to review and discipline auditors.
• B) Creating severe civil and criminal penalties for enterprises that engage in the commission of two or more predicate acts within a period of ten years.
• C) Increasing the penalties for existing federal crimes and creating new criminal offenses.
• D) Adding new financial disclosure requirements.