Which One of the Following is False?

The Sarbanes Oxley Act $($SOX$)$ was created to address problems with Companies Internal Controls and their Financial Accounting and Reporting

Materiality is an Accounting constraint that refers to the size or significance of an item on the Company's Financial Statements

One reason Many Small Businesses Fail is Lack of Management vision

The Sarbanes Oxley Act $($SOX$)$ was created in $2002$ in response to a number of Corporate Accounting Scandals of the $2000\text{'}$s

The Matching Principle states that the Financial Statements of a Company should not include Financial activity of another entity.