Practice Question 04 Which of the following is not a result of the Sarbanes-Odey Act? O All publidy traded companies must maintain adequate internal controls. ?The Public Company Accounting Oversight Board was created to establish auditing standards and regulate auditor activity. O Corporate exeautives and board of directors must ensure that controls are reliable and efective, and they can be fined or imprisoned for faiture to do so. O Companies must fle financial statements with the Internal Revenue Service