Has SOX Accomplished Its Intended Goal of Reliable Financial Reporting

Has SOX accomplished its intended goal of reliable financial reporting by public companies?

A) Yes, as the CEO and CFO are certifying that financial statements contain no material misstatements.
B) Maybe, as very few defendants have been charged with false certification, and fewer still have been convicted.
C) Maybe, as laws are needed but they serve as only a minimum standard of ethical conduct and may not lead to ethical conduct.
D) No, as the SEC has unsuccessfully sought to collected disgorgement of bonuses and other compensations of officers.