Congress Passed the "Sarbanes-Oxley Act" on July 30, 2002

Congress passed the "Sarbanes-Oxley Act" on July 30, 2002. Which of the following is NOT true?

A) All companies are required to include in their annual reports a report of management on the company's internal control over financial reporting.
B) New audit standards include a prohibition against independent auditors providing many non-audit services and mandatory audit engagement partner rotation.
C) Only U.S. companies are subject to the disclosure requirements of the Act.
D) All public companies must change auditors every ten years.