Which One of the Following Is a Key Requirement of the Sarbanes-Oxley

Multiple Choice

Which one of the following is a key requirement of the Sarbanes-Oxley Act?

A) Officers of the corporation must now own at least five percent of the firm's stock.
B) Officers of the corporation must review and sign the annual reports.
C) Annual reports must list the strengths of the internal controls.
D) Firms must "go dark" every 5 years.
E) Monthly financial statements must be provided to all shareholders.