The Sarbanes-Oxley Act Was Passed in 2002 to Regulate the Accounting

Multiple Choice

The Sarbanes-Oxley Act was passed in 2002 to regulate the accounting profession.Although the act encompasses many aspects,what is one of the parts of the act?

A) Requires rotation every ten years of the lead audit or coordinating partner and the reviewing partner on an audit
B) Established the Public Company Accounting Oversight Board
C) Requires all accounting firms to register with the SEC
D) Prohibits public accounting firms from auditing SEC regulated companies
E) Excludes certain industries from conducting business with public accounting firms