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

Which of the following is not a major provision in the Sarbanes-Oxley Act of 2002?

A) Creating an independent regulatory framework for the accounting profession.
B) Enhancing the quality and transparency of financial reports.
C) Revising the process of establishing new financial accounting standards.
D) Establishing new protections for corporate whistleblowers.