Congress Passed the "Sarbanes-Oxley Act" on July 30, 2002

Congress passed the "Sarbanes-Oxley Act" on July 30, 2002.Which of the following is NOT true?

A) All reporting companies are required to include in their annual reports a report of management on the company's internal control over financial reporting.
B) New audit standards include a prohibition against independent auditors providing many non-audit services and mandatory audit partner rotation.
C) Only U.S.companies are subject to the disclosure requirements of the Act.
D) The presentation of pro forma information is now required.