All of the following are provisions of the Sarbanes-Oxley Act EXCEPT

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The major provisions of the Sarbanes-Oxley Act include: (1) Requires the establishment of a Public Company Accounting Oversight Board in charge of regulations administered by the SEC. (2) Requires CEOs and CFOs to certify that their companies' financial statements are true and without misleading statements. (3) Requires that corporate boards of directors' audit committees consist of independent members who have no material interests in the company. (4) Prohibits corporations from making or offering loans to officers and board members. (5) Requires codes of ethics for senior financial officers. (6) Prohibits accounting firms from providing both auditing and consulting services to the same client without the approval of the client firm's audit committee. (7) Requires company attorneys to report wrongdoing to top managers, and, if necessary, to the board of directors. (8) Mandates "whistleblower protection"
for persons who disclose wrongdoing to authorities. (9) Requires financial securities analysts to certify that their recommendations are based on objective reports. (10) Requires mutual fund managers to disclose how they vote shareholder proxies. (11) Establishes a 10-year penalty for mail/wire fraud. (12) Prohibits the two senior auditors from working on a corporation's account for more than five years.

All of the Following Are Provisions of the Sarbanes-Oxley Act