Which of the following did not result from the Sarbanes-Oxley Act? (a) Top management must now certify

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Which of the following did not result from the Sarbanes-Oxley Act?

(a) Top management must now certify the accuracy of financial information.

(b) Penalties for fraudulent activity increased.

(c) Independence of auditors increased.

(d) Tax rates on corporations increased.

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