Which of the following is NOT a requirement of the Sarbanes-Oxley (SOX) Act of 2002?

Group of answer choices

That a client companys auditors and its financial consultants come from different accounting firms

That it is illegal to destroy or falsify records to impede investigations into securities fraud

That executive pay musts be clearly disclosed in annual corporate reports

That a new federal administrative agency is created, the Public Accounting Oversight Board

That a CPA who wishes to take a position with a company for whom the accountant provided services must wait one year after quitting as the CPA for the company