Which of the following is not true regarding the Sarbanes-Oxley Act?

a. It requires firms to establish an internal control process for their financial reporting.

b. It requires a firm's CEO and CFO to certify that the audited financial statements are accurate.

c. It allows public accounting firms to offer non-audit consulting services to an audit client.

d. It prevents members of a firm's audit committee from receiving consulting or advising fees or other compensation from the firm beyond that earned from serving on the board.