Which of the Following Is True of the Sarbanes-Oxley Act

Multiple Choice

Which of the following is true of the Sarbanes-Oxley Act of 2002?

A) It follows the traditional approach to corporate governance.
B) It established the Public Company Accounting Oversight Board.
C) It requires external auditors to certify financial reports.
D) It requires a separate team to be formed to certify financial reports.