Sarbanes-Oxley Act The Sarbanes-Oxley Act of 2002 was enacted to help restore confidence in financial reporting. Which

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Sarbanes-Oxley Act The Sarbanes-Oxley Act of 2002 was enacted to help restore confidence in financial reporting. Which of the following was not part of the legislation?

a. Severe penalties for fraudulent reporting

b. A requirement for certification of the financial statements by top management

c. A new statement of social responsibility

d. A report on internal controls to help prevent and detect errors in the reporting process

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