The Sarbanes Oxley Act

The Sarbanes Oxley Act

A) Has reduced the number of foreign companies willing to list their shares on U.S.exchanges
B) Was enacted under the Securities Exchange Act of 1934
C) Reduces the reporting requirements for publicly traded firms
D) Has made it possible for small firms to list their shares in the public markets
E) Was the loophole that enabled corporate executives to misrepresent their financial statements during the late 1990s and early 2000s.