The Major Components of the Sarbanes-Oxley Act Include All of the Following

The major components of the Sarbanes-Oxley Act include all of the following except

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) shareholder voting rights reform: "One share one vote" is now the law of the land.
D) executive responsibility: CEOs and CFOs must sign off on the company's financial statements.