Which of the following is not a provision of the Public Company Accounting Reform and Investor Protection Act of $2002($Sarbanes$-$Oxley$)?$ The Act:

Multiple Choice

A$.$ Increased accountability of corporate executives.

B$.$ Requires rotation of the lead partner on an audit every five years.

C$.$ Regulates the types of non$-$audit services that can be performed by auditors for audit clients.

D$.$ Changed the entity responsible for setting accounting standards.