Which Statement Most Accurately Describes the Sarbanes-Oxley Act (SOX)

Which statement most accurately describes the Sarbanes-Oxley Act (SOX) ?

A) Special purpose entity accounting is required of all businesses.
B) Company CEOs are held to higher ethical standards than other employees.
C) Company CEOs may be legally accountable for accounting errors.
D) Accounting firms are legally required to act as both auditors and consultants.