What of the following is NOT a feature of the Sarbanes-Oxley Act? A. It requires an audit partner of an accounting firm to approve the audit report. OB. It makes it unlawful for a registered public accounting firm to provide simultaneous audit and certain nonaudit O c. It prohibits employees of an accounting firm from ever becoming CEO at one of their audit clients. OD. It requires public accounting firms to register with the PCAOB. O E. It created the Public Company Accounting Oversight Board (PCAOB)