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

$1)$ Destruction of all documents at the end of a consulting engagement.

$2)$ Suspension of all data$-$destruction activities triggered by notification of pending investigations.

$3)$ Auditors must report on the trustworthiness of the audited organization's controls to protect security, availability, processing integrity, and privacy.

$4)$ Notification of a pending investigation supersedes all other subordinate laws and organizational policies.