Which of the following is not required by the Sarbanes-Oxley Act?
a. Top managers of public companies must sign a report certifying their responsibilities for the financial statements.
b. Public companies must maintain an audited system of internal control to ensure accuracy in accounting reports.
c. Public companies must maintain an independent committee to meet with the company’s independent auditors.
d. Top managers of public companies must be members of the American Institute of Certified Public Accountants.