The Sarbanes-Oxley Act

The Sarbanes-Oxley Act:

A) arose because of several accounting scandals that rocked the public's confidence in published financial statements.
B) was enacted, in part, to bring about reform in companies' financial reporting processes.
C) has distinct guidelines for reporting on an organization's internal control practices.
D) contains provisions whereby the chief executive officer (CEO) and chief financial officer (CFO) can be held criminally responsible if their firm's financial statements are found to be fraudulent in nature.
E) all of the other answers are correct.