Select the appropriate service for each Definition $($or Partial Definition$).$ Each term may be used once or not at all.

$\backslash$table$[[$Definition $($or Partial Definition$),$Service$],[\backslash$table$[[$a$.$ A set of reforms that toughened penalties for corporate fraud, restricted the kinds of$],[$consulting CPAs can perform for audit clients, and created the Public Company$],[$Accounting Oversight Board to oversee CPAs and public accounting firms.$]],$Sarbanes$-$Oxley Act of $2002],[\backslash$table$[[$b$.$ A government agency authorized to regulate companies seeking approval to issue$],[$securities for sale to the public.$]],$Securities and Exchange Commission$],[\backslash$table$[[$c$.$ A representation or declaration made by the responsible party, typically management$],[$of the entity.$]],],[\backslash$table$[[$d$.$ The national professional organization of CPAs engaged in promoting high$],[$professional standards to ensure that CPAs serve the public interest.$]],$American Institute of Certified Public Accountants$]]$