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When the bank used the accounting statement created by Alice to approve the $1,000,000.00 loan, did this make Alice violate the Sarbanes-Oxley Act of 2002?

When the bank used the accounting statement created by Alice to approve the $1,000,000.00 loan, did this make Alice violate the Sarbanes-Oxley Act of 2002? Explain the Sarbanes-Oxley Act?

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Alice On Alice's first day on the job she noticed that Company X was had 2 years of outstanding accounts receivables to JCI totaling $10,000.00. She knew Company X was a start-up company and wanted to give them a fresh start as Xavier the owner of the company just happened to be her favorite uncle. The second week on the job Alice created an Accounting statement which showed that Company X had paid his account JCI in full. Subsequent to Alice creating the 3 accounting statement JCI applied for a $1,000,000.00 with Bank Generous. Bank Generous used the Accounting statement that Alice created to approve the loan to JCI. Their approval was based on numbers that were off by $10,000.00. The bank president informed the JCI executives that they just barely fit the requirements for the loan. They also mentioned that had their numbers be off by as much as $100, they would not have qualified for the loan.

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