The Sarbanes-Oxley Act of 2002 is considered the most sweeping securities law since the 1933 and 1934 Acts. Which item in the list below was not part of the Sarbanes-Oxley Act of 2002?
A. Audits of internal controls.
B. Legislates new guidelines for ethics and integrity for public accounting firms.
C. Increased reporting responsibilities.
D. Creation of the PCAOB.