Which of the Following Is Not a Provision of (Nor

Multiple Choice

Which of the following is not a provision of (nor an outgrowth of) the Sarbanes-Oxley Act?

A) A public company's annual report must contain a separate disclosure that assesses the
B) Management is responsible for establishing and maintaining internal controls.
C) A company's Chief Executive Officer (CEO) and Chief Financial Officer (CFO) can be held
D) A company must prepare a balance sheet, an income statement, a statement of
E) A new body, the Public Company Accounting Oversight Board, oversees and investigates