Which of the following are encompassed by the primary provisions of the Sarbanes$-$Oxley Act of $2002?$ Check all that apply.

Corporate responsibility and financial disclosure

Independence of auditors and creation of the Public Company Accounting

Oversight board

Conflicts of interest and corporate fraud and accountability

The report that must be filed when an investor acquires more than $5\%$ of a publicly traded company is the $.$

True or False: The SIPC insures investors against fluctuations of security prices.

True

False