10. Which of the following does the Sarbanes-Oxley (SOX) Act of 2002 not provide for: that

a. a client companys auditors and its financial consultants come from different accounting firms.

b. it is illegal to destroy or falsify records to impede investigations into securities fraud.

c. whistle-blowers should be protected

d. executive pay should be clearly disclosed in annual corporate reports.

e. a new federal administrative agency is created, the Public Accounting Oversight Board.