Which of the following was not a provision of the Sarbanes-Oxley Act?
A)It stiffened penalties for corporate fraud.
B)It created an accounting oversight board that requires corporations to establish codes of ethics for financial reporting.
C)It required top executives to sign off on their firms' financial statements.
D)It outlawed bribery of officials in other countries.
E)It made securities fraud a criminal offense.

Question

Quizplus · Accepted Answer

The provision outlawing bribery of officials in other countries was not part of the Sarbanes-Oxley Act. This provision is actually part of the Foreign Corrupt Practices Act.

Which of the Following Was Not a Provision of the Sarbanes-Oxley