Which One of the Following Is Not a Requirement Imposed

Multiple Choice

Which one of the following is not a requirement imposed by the Sarbanes-Oxley Act?

A) Accounting firms may not offer other services to companies they audit.
B) Any one individual is prohibited from serving as the chairman of a firm's board of directors for more than 5 years.
C) A board's audit committee must consist of directors who are independent of the firm's management.
D) Management must certify that the financial statements present a fair view of the firm's financial position.