Which of the following is not part of Sarbanes–Oxley?a. An increased duty on the part of auditors to identify financial statement fraud.b. A requirement that the CEO and CFO certify the financial statements.c. Increased penalties for destruction of records in federal investigations.d. Increased penalties for mail fraud and criminal violations of the Securities Exchange Actof 1934

FINANCIAL ACCOUNTING
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Chapter1: Financial Statements And Business Decisions
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Which of the following is not part of Sarbanes–Oxley?
a. An increased duty on the part of auditors to identify financial statement fraud.
b. A requirement that the CEO and CFO certify the financial statements.
c. Increased penalties for destruction of records in federal investigations.
d. Increased penalties for mail fraud and criminal violations of the Securities Exchange Act
of 1934

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