Identify a True Statement About Section 301 of the Sarbanes-Oxley

Identify a true statement about Section 301 of the Sarbanes-Oxley Act.

A) It prohibits various forms of professional services that are determined to be consulting rather than auditing.
B) It mandates that a majority of a public company's board should be independents.
C) It outlines the rules of professional responsibility for attorneys.
D) It outlines the codes of ethics for senior financial officers.