The Public Company Accounting Oversight Board$($PCAOB$)$ was created$\_\_\_\_\_\_\_\_.$

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Part $1$

A$.$

to require auditors to take responsibility for the accuracy and completeness of financial reports from firms they audit

B$.$

to perform audits of public companies

C$.$

to make restitution to investors who were defrauded by the issuance of fraudulent financial reports

D$.$

by the Sarbanesminus$$Oxley Act$($SOX$)$