With the Enactment of the Sarbanes-Oxley Act in 2002

With the enactment of the Sarbanes-Oxley Act in 2002:

A) the expense and administrative responsibilities of being a public company are significantly lower.
B) corporate governance and disclosure requirements of public companies is subject to greater regulation.
C) the liability risks of officers and directors less stringent.
D) the recruitment of qualified independent directors is simpler.