What of the following is NOT a feature of the Sarbanes-Oxley Act?

A. It prohibits employees of an accounting firm from ever becoming CEO at one of their audit clients.

B. It requires public accounting firms to register with the PCAOB.

C. It created the Public Company Accounting Oversight Board (PCAOB).

D. It makes it unlawful for a registered public accounting firm to provide simultaneous audit and certain nonaudit services to a public company.

E. It requires an audit partner of an accounting firm to approve the audit report.