Which of the Following Statements the Foreign Corrupt Practices Act

Which of the following statements the Foreign Corrupt Practices Act of 1977 (the FCPA) and its effect on the accounting profession is FALSE?

A) The FCPA requires companies registered with the SEC to devise and maintain a system of internal accounting control.
B) When a company's accountants are taken to court with FCPA violations,the case is litigated (decided by a judge) .
C) The FCPA requires companies registered with the SEC to keep books,records,and accounts that,in reasonable detail,accurately and fairly reflect the transactions and dispositions of the company's assets.
D) The auditor of an entity subject its provisions can also be held directly responsible under the provisions of the FCPA.