Business Ethics $-$ The Importance of Business Ethics

Which of the following was not an element of the Sarbanes$-$Oxley Act?

A $$ Top executives must sign off on their firm's financial reports.

B $$ Boards of Directors' responsibilities were reduced.

C $$ Executives must immediately disclose any personal sale of their company's stock. $$

Securities fraud was classified as a criminal offense.

E $$ Corporations are not allowed to make personal loans to executives.