Which Key Provision of the Sarbanes-Oxley Act Should Minimize the Opportunity

Multiple Choice

Which key provision of the Sarbanes-Oxley act should minimize the opportunity for public accountants to minimize conflict of interest?

A) Establish a maximum fees chargeable by public accountants to firms they do work for
B) Strengthens the protection for whistleblowers
C) Having the CEO's and CFO's certify the accuracy of financial reports
D) Prohibits accounting firms to provide consulting services and audit the same firm