Which of the Following Was Not a Provision of the Sarbanes-Oxley

Multiple Choice

Which of the following was not a provision of the Sarbanes-Oxley Act?

A) It stiffened penalties for corporate fraud.
B) It created an accounting oversight board that requires corporations to establish codes of ethics for financial reporting.
C) It required top executives to sign off on their firms' financial statements.
D) It outlawed bribery of officials in other countries.
E) It made securities fraud a criminal offense.