Which of the following is not a requirement of the Sarbanes-Oxley Act?

a)The external auditors must guarantee the financial statements are free of material misstatement, error and fraud.

b)External auditors must issue a report on their assessment of a publicly-traded corporations internal control structure

c)External auditors can no longer provide bookkeeping,human resource, information system design, and brokerage services for clients that they audit

d)The audit committee must be made up entirely of outside directors that provide direct contact between stockholders and the independent accounting firm