Which of the Following Is Not a Provision Specified in the Sarbanes-Oxley

Which of the following is not a provision specified in the Sarbanes-Oxley Act?

A) It requires that only inside board members of a firm be on the firm's audit committee.
B) It prevents the members of a firm's audit committee from receiving consulting or advising fees or other compensation from the firm beyond that earned from serving on the board.
C) It requires that the CEO and CFO of firms that are of at least a specified size certify the audited financial statements are accurate.
D) It allows public accounting firms to offer nonaudit consulting services to an audit client only if the client's audit committee pre-approves the nonaudit services to be rendered before the audit begins.