Which of the Following Is NOT a Major Requirement of the Sarbanes-Oxley

Which of the following is NOT a major requirement of the Sarbanes-Oxley Act?

A) CEOs and CFOs of publicly traded firms must vouch for the veracity of the firm's published financial statements
B) Corporate boards must have audit and compensation committees drawn from independent (outside) directors
C) Owners of privately-owned firms must publish financial statements on a quarterly basis
D) Companies are prohibited from making loans to corporate officers and directors
E) Companies must test their internal financial controls against fraud