Which of the Following Best Describes the Sarbanes-Oxley Act of 2002

Which of the following best describes the Sarbanes-Oxley Act of 2002?

A) This act requires publicly-traded companies to include a report in its annual report assessing the effectiveness of the company's internal control structures/procedures.
B) This act made it a felony to intercept electronic communications and a misdemeanor to break into electronic mail storage facilities.
C) This act makes it a crime to produce or use a counterfeit access device.
D) This act established provisions for record-keeping and internal control for companies registered with the Securities and Exchange Commission.