Which is the new crime created by Sarbanes-Oxley?

Question

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The new crime created by Sarbanes-Oxley is certification of false financial statements, which refers to the act of certifying or signing off on financial statements that are intentionally false or misleading. While mail fraud and obstruction of justice were already existing crimes, Sarbanes-Oxley made it illegal for executives to knowingly sign off on false financial statements, with penalties including significant fines and jail time.

Which Is the New Crime Created by Sarbanes-Oxley