Multiple Select Question

Select all that apply

Which of the following occurred as a result of the Sarbanes$-$Oxley Act? $($Select all that apply.$)$

Multiple select question.

The Act specifies the scope of third parties to whom an auditor owes a duty of care.

The Act specifies the definition of recklessness and due care.

Accounting firms must review and assess management's report on internal controls.

Enhanced corporate disclosure and governance practices.

Accounting firms must meet the independence standard.