I thought it was D but this doesn't seem to be the right answer..can someone help?

6. Which of the following is NOT a requirement of Sarbanes-Oxley? A. SOX requires all US companies to use US GAAP B. SOX requires all members of a company's Board of Directors be independent of management C. SOX requires that independent auditors prepare a company's financial statements D. SOX requires the independent auditors report to company's management E. None of the above are requirements of Sarbanes - Oxley