What Is the Primary Focus of the Sarbanes-Oxley Act

Multiple Choice

What is the primary focus of the Sarbanes-Oxley Act?

A) Accounting standards and the registration of securities.
B) Regulation of the continuous reporting by publicly owned companies.
C) Accounting standards and registration of investment companies that engage in investing and trading in securities.
D) Accounting standards and penalties against persons who profit from illegal use of inside information.
E) Regulation of independent audit firms and audit standards.