13. All of the following are principal provisions of the Sarbanes-Oxley Act of 2002 except: a) The PCAOB is responsible for monitoring the auditors of all publicly owned companies b) The lead audit or coordinating partner and the reviewing partner of the public accounting firm must rotate, or change, every five years c) The firm's chief executive officer and the chief financial officer must issue a statement along with the audit report stating that the financial statements and notes fairly present the operations and financial position of the firm d) At least one member of the audit committee of the board of directors must be a financial expert" e) The FASB has oversight and enforcement authority over the SEC