The Sarbanes-Oxley Act does all of the following except

A. require that auditors must certify that the financial statements and company disclosures are appropriate and fairly presented.

B. require disclosure that a code of ethics exists for senior financial officers.

C. require that CEOs and CFOs must forfeit bonuses if there is a restatement of their companys accounting disclosures.

D. require independence and financial expertise for members of the audit committee.