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

Multiple Choice

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

A) An outside auditor must evaluate the client's internal controls and report on the internal controls as part of the audit report.
B) The Public Company Accounting Oversight Board must conduct audits of public companies.
C) The accounting firm that audits a public client must also provide consulting services for the same client.
D) The Public Company Accounting Oversight Board must create new accounting standards.