The Public Company Accounting Oversight Board (PCAOB)was Created ________

The Public Company Accounting Oversight Board (PCAOB) was created ________.

A) by the Sarbanes-Oxley Act (SOX)
B) to perform audits of public companies
C) to make restitution to investors who were defrauded by the issuance of fraudulent financial reports
D) to require auditors to take responsibility for the accuracy and completeness of financial reports