2. Metaluna, Inc., is a new software company that recently began operations in 2003. Metaluna's stock is publicly traded. Listed below are several statements made recently by the CEO and Chairman of the Board of Metaluna at a directors meeting. Required: Please comment on each statement in light of the requirements imposed by the Sarbanes-Oxley Act (SOA) of 2002. a. "I would like our external auditors to have a major role in our financial systems design and implementation in the future. They seem like a good group of knowledgeable individuals who I believe can help us in this area." b. "As you know, our controller resigned from her position this week. I would like to see if someone from the auditing firm who worked on our most recent audit would be interested in coming 'on board with us." c. "I am ready to approve a $20,000 company loan to our CIO to help him send his daughter to Stanford in the fall." d. "The audit committee has suggested that a new auditing firm be hired after completion of our current audit. I would like the board to make a resolution giving me sole discretion and authorization in this matter, since I believe I am better qualified to make such a decision." Answer: The CEO and Chairman of Metaluna, Inc., has made several statements, which if acted upon by the board and company, are serious violations of the Sarbanes-Oxley Act of 2002