All of the Following Are Important Provisions of the Sarbanes-Oxley

Multiple Choice

All of the following are important provisions of the Sarbanes-Oxley Act except:

A) The establishment of a new Public Company Accounting Oversight Board.
B) The requirement to prepare both FASB and IASB financial statements.
C) A requirement that the external auditors report directly to the company's audit committee.
D) A clause to prohibit public accounting firms that audit a company from providing any other services that could impair their ability to act independently in the course of their audit.