Which of the following is not a provision of the Sarbanes-Oxley Act of 2002? a) It mandates that executives of publicly traded companies take individual responsibility for the accuracy and completeness of financial reports. b) It requires executive and financial officers to certify, in writing, the truthfulness of quarterly and annual reports filed with the SEC. c) It provides for penalties, including fines and jail time, for executives who knowingly alter, destroy, conceal or