Which of the following was not a result of the Sarbanes-

Oxley Act?

(a) Companies must fi le financial statements with the Internal Revenue Service.

(b) All publicly traded companies must maintain adequate internal controls.

(c) The Public Company Accounting Oversight Board was created to establish auditing standards and regulate auditor activity.

(d) Corporate executives and board of directors must ensure that controls are reliable and effective, and they can be fined or imprisoned for failure to do so.