13. The Sarbanes-Oxley Act of 2002 was signed into law to address corporate governance and accountability as well as public accounting responsibilities in improving the quality, reliability, integrity, and transparency of financial reports. Which of the following is NOT one of the measures the law aimed to accomplish?

A. Establishing higher standards for corporate governance and accountability

B. Creating an independent regulatory framework for the accounting profession

C. Establishing new protections for corporate whistleblowers

D. Diminishing fraud, waste and abuse among 501(c)(3) tax-exempt charities

14. The Sarbanes-Oxley Act of 2002 authorized the SEC to issue implementation rules on many of its provisions intended to improve corporate governance financial reporting, and audit functions. Which of the following was NOT one of the rules summarized in the textbook?

A. New standards of professional conduct for attorneys

B. Certifications of legality by the owners of special purpose entities

C. Disclosures regarding a Code of Ethics for Senior Financial Officers and Audit Committee Financial Experts

D. Conditions for use of non-GAAP financial measures