When Congress passed the Sarbanes-Oxley Act of 2002, it imposed greater

regulation on public companies and their auditors and required increased

accountability. Which of the following is not a provision of the act?

A. CEO and CFO must certify the appropriateness of the financial statements.

B. The act provides criminal penalties for fraud.

C. The lead audit partner must rotate off of the audit every 5 years.

D. Audit firms must be rotated every 5 years.