Which is NOT a provision of Sarbanes$-$Oxley?

A$.$ Accounting firms are allowed to provide both auditing services and a full range of consulting services to their public company clients.

B$.$ Public companies must issue an internal control report evaluated by an outside auditor.

C$.$ Auditors of public companies are under the scrutiny of the Public Company Accounting Oversight Board.

D$.$ Those who commit securities fraud may be sentenced to $25$ years in prison.