All of the Following Are Important Provisions of the Sarbanes-Oxley

Multiple Choice

All of the following are important provisions of the Sarbanes-Oxley Act except

A) the establishment of a new Public Company Accounting Oversight Board.
B) the requirement to prepare both FASB and IASB financial statements.
C) a requirement that the external auditors report directly to the company's audit committee.
D) a clause to prohibit public accounting firms that audit a company from providing any other services that could impair their ability to act independently in the course of their audit.