The Major Components of the Sarbanes-Oxley Act Are

The major components of the Sarbanes-Oxley Act are

A) accounting regulation: The creation of a public accounting oversight board charged with overseeing the auditing of public companies,and restricting the consulting services that auditors can provide to clients.
B) audit committee: The company should appoint independent "financial experts" to its audit committee.
C) internal control assessment: Public companies and their auditors should assess the effectiveness of internal control of financial record keeping and fraud prevention.
D) executive responsibility: Chief executive and finance officers (CEO and CFO) must sign off on the company's quarterly and annual financial statements.If fraud causes an overstatement of earnings,these officers must return any bonuses.
E) all of the options