The Sarbanes-Oxley Act of 2002 has:

a. Greatly increases the number of U.S. firms that are going public for the first time

b. Decreases the number of U.S. firms going public on foreign exchanges.

c. Decreases the senior management involvement in the corporate annual report

d. Reduced the annual compliance costs of all publicly traded firms in the U.S. (This choice is wrong)

e. Essentially made officers of publicly traded firms personally responsible for the firm's financial statements.