I worked for Arthur Andersen Accounting Firm (AA) prior to the Enron scandal, which was prior to the SOX legislation. It was later determined that AA auditors were being hired into executive leadership positions of the Enron company and that this behavior may have contributed to Enron receiving an unqualified opinion in there audit reports.

Question: Which of the eight major provision of the SOX act do you feel was directly related to the above described behavior of AA? Why or Why not? Explain!