Which of the following statements is true of the Sarbanes $-$ Oxley Act?

A$.$ Accounting firms are allowed to provide both auditing services and a full range of consulting services to their public company clients.

B$.$ All private and foreign companies must issue an internal control report evaluated by an outside auditor.

C$.$ Those who commit securities fraud must be sentenced to $10$ years in prison.

D$.$ The Public Company Accounting Oversight Board oversees the work of auditors of public companies