All of the Following Describe the Sarbanes-Oxley Act Except

Multiple Choice

All of the following describe The Sarbanes-Oxley Act except:

A) Is an antifraud law
B) Forces more accurate business reporting and disclosure of GAAP (generally accepted accounting principles) violations.
C) Makes it necessary to find and root out fraud.
D) Has been adopted by all countries in North American and the European Union