Which Is NOT a Provision of Sarbanes-Oxley

Multiple Choice

Which is NOT a provision of Sarbanes-Oxley?

A) Accounting firms are allowed to provide both auditing services and a full range of consulting services to their public company clients.
B) Those who commit securities fraud may be sentenced to 25 years in prison.
C) Public companies must issue an internal control report evaluated by an outside auditor.
D) Auditors of public companies are under the scrutiny of the Public Company Accounting Oversight Board.