The Sarbanes-Oxley Act Has All but Which of the Following

Multiple Choice

The Sarbanes-Oxley Act has all but which of the following provisions?

A) Creating a five-person Accounting Oversight Board with authority to review and discipline auditors.
B) Creating severe civil and criminal penalties for enterprises that engage in the commission of two or more predicate acts within a period of ten years.
C) Increasing the penalties for existing federal crimes and creating new criminal offenses.
D) Adding new financial disclosure requirements.