Passage of the Sarbanes-Oxley Act led to the establishment of the:

	A	Public Company Accounting Oversight Board.
	B	Auditing Standards Board.
	C	Public Accountancy Review Board.
	D	Securities and Exchange Commission.

Ordinarily, a public company audit report must be addressed to:

	Board of Directors	Shareholders
A.	Yes	Yes
B.	Yes	No
C.	No	Yes
D.	No	No

	A	Option A
	B	Option B
	C	Option C
	D	Option D