Which of the Following Does the Sarbanes-Oxley (SOX) Act of 2002

Which of the following does the Sarbanes-Oxley (SOX) Act of 2002 not provide for: that

A) a client company's auditors and its financial consultants come from different accounting firms.
B) it is illegal to destroy or falsify records to impede investigations into securities fraud.
C) whistle-blowers should be protected
D) executive pay should be clearly disclosed in annual corporate reports.
E) a new federal administrative agency is created, the Public Accounting Oversight Board.