Which of these is NOT one of the $11$ elements of the Sarbanes$-$Oxley Act as signed into Law by George Bush in $2002?$

Group of answer choices

Firms must have an oversight board to monitor auditing activities.

CEOs must personally sign the firm's tax return.

There are criminal penalties for altering and$/$or destroying financial records.

Third$-$party auditing firms are not allowed; all accounting and auditing must be done in house.

Securities analysts must disclose potential conflicts of interest.