The Sarbanes-oxley Act of 2002 requires which of the following for publicly traded companies:

a) management assessment of the effectiveness of the disclosure control structure used to determine financial results

b) audit committee approval of all services provided by a company's independent auditors.

c) reporting by the independent auditors on the reliability of management's assessment of internal controls.

d) all of the above are required by the Act

What is the correct answer ?