The Sarbanes-Oxley Act

Multiple Choice

The Sarbanes-Oxley Act:

A) allows the SEC to add criminal penalties to a disgorgement fund for the benefit of victims of violations of the 1933 and 1934 securities acts.
B) requires an outside CPA and the corporate treasurer to certify the financial and other information contained in the issuer's annual and quarterly reports.
C) requires that issuers of securities disclose in plain English to the public on a rapid and current basis such additional information concerning material changes in the financial condition or operations of the issuer as the SEC determines is necessary or useful.
D) All of these are true.