The Sarbanes$-$Oxley $($SOX$)$ Act

a$.$ did not modify the attorney$-$client relationship in that it does not require lawyers to report wrongdoing to top managers and$/$or the board of directors

b$.$ does not provide protection for "whistle$-$blowing" employees

c$.$ is the same as the Public Company Accounting Oversight Board $($PCAOB$)$

d$.$ attempts to eliminate conflicts of interest by prohibiting accounting firms from providing both auditing and consulting services to the same client companies without special permission from the client firm's audit committee

e$.$ does not impose additional requirements on executives