The Purposes of the Sarbanes-Oxley Act Include All of the Following

The purposes of the Sarbanes-Oxley Act include all of the following except:

A) requiring yearly certification refresher courses for all public company auditors to ensure they are using the latest conventions in accounting.
B) establishing a new regulatory board to oversee public company auditors.
C) making auditors more independent from their clients.
D) placing direct responsibility for the audit relationship on audit committees .