Which aspect of Sarbanes-Oxley has created severe difficulties for businesses? a. The creation of the Public Company Accounting Oversight Board b. The law's whistle-blower protections c. The law's aim to hold CEOs accountable d. The cost and difficulties of compliance

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Which aspect of Sarbanes-Oxley has created severe difficulties for businesses?
a. The creation of the Public Company Accounting Oversight Board
b. The law's whistle-blower protections
c. The law's aim to hold CEOs accountable
d. The cost and difficulties of compliance
 
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