please answer all

Please revise any false statement to make it true. 11. The Sarbanes-Oxley Act applies to all corporations. 12. The PCAOB was established by the Securities Act of 1934. 13. Auditors must retain their working papers for a minimum of five years. 14. The auditor must design and create an effective internal control system. 15. Auditor independence is breached by having the audit firm also prepare the tax returns of the publicly traded corporation. 16. An audit partner or a reviewing partner cannot audit the same firm for more than five consecutive years. 17. A Section 302 certification is filed by the publicly traded company's audit firm. 18. The SEC may permanently bar an executive who violates securities law from serving as an officer or director of a publicly traded company. 19. With few exceptions, all personal loans to directors and executives of a company are prohibited. 20. A public accounting firm is prohibited from auditing a client if the CEO of the audited company once worked for the auditing firm. 21. All communications between an audit firm and the client must be reported to the audit committee. 22. Senior management must report changes in securities ownership within five days. 23. A Section 404 compliance certification includes an assessment of a company's internal controls by corponate management. 24. Whistle-blowers are protected from recriminations and retaliation only if the alleged charges lead to criminal charges being filed against the wrongdoers. 25. Federal sentencing guidelines can be reduced if the organization maintains an ethics and compliance program. 26. Under federal sentencing guidelines, a judge has no discretion to modify the assigned sentence