Which one of the below assertions concerning Section 802 of the SOX Act is inaccurate?

(a) Section 802 requires auditors to maintain all audit or review work-papers for a period of five years

(b) Accountant who knowingly and willfully violates this record keeping requirement faces a maximum prison sentence of ten years

(c) Accountant who knowingly and willfully violates this record keeping requirement faces a maximum prison sentence of twenty years

(d) Section 802 has also set up a twenty years criminal penalty against any auditor for destruction, alteration, or falsification of records in Federal investigations