The Sarbanes$-$Oxlcy Act resulked in which of the following?

a$.$ It created an accounting oversight board that requires corporations to

establish codes of othics for financial reporting.

b$.$ It stiffened penalties for personal fraud.

C$.$ It made securities fraud a civil offense.

d$.$ It outlawed bribery of officials in other countries.

e$.$ It required stakeholders to approve corporate firms' financial

statements.