$024$

e internal control and nternal control and control

Question $2$ of $3$

The Sarbanes$-$Oxley Act

A$.$ stipulates that violators of the act may serve $20$ years in prison for securities fraud.

B$.$ created the Private Company Accounting Board.

C$.$ allows accountants to audit and to perform any type of consulting work for a public company.

D$.$ requires that an outside auditor must evaluate a public company's internal controls.