$12$

Problem $12-5($Static$)($LO $12-3)$

$5$

Which of the following is a requirement of the Sarbanes$-$Oxley Act of $2002?$

points

$800\mathrm{.}445$

Multiple Choice

Annual inspection of all auding firms registered with the Public Company Accounting Oversight Board

A monetary fee assessed on organizations issuing securities

Overall assessment of the work of the SEC each year

Registration of all auditing firms with the Public Company Accounting Oversight Board