The Sarbanes-Oxley Act enacted which of the following provisions relevant to auditors and the audit opinion formulation process?

a.

In the annual report, management must acknowledge that they are required to have the company's internal audit function attest to the accuracy of the annual reports.

b.

The lead audit partner and reviewing partner must rotate off the audit of a publicly traded company at least every 10 years.

c.

The PCAOB was established, and it has the power to conduct inspections of public company audits.

d.

None of the choices are correct