Which of the Following Is Not a Requirement of the Sarbanes-Oxley

Multiple Choice

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

A) Internal audit outsourcing can no longer be provided by a publicly-traded corporation's external auditors.
B) All publicly-traded corporations must have an internal audit function.
C) All publicly-traded corporations must provide internal controls over financial reporting that guarantees financial accuracy.
D) The audit committee of a publicly-traded corporation must report to the company's board of directors.