Which of the following is not a requirement of the Sarbanes-Oxley Act? a....

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Accounting

Which of the following is not a requirement of the Sarbanes-Oxley Act?
a. Internal audit outsourcing can no longer be provided by a publicly-traded corporation's external auditors.
b. All publicly-traded corporations must have an internal audit function.
c. All publicly-traded corporations must provide internal controls over financial reporting that guarantees
financial accuracy.
d. The audit committee of a publicly-traded corporation must report to the company's board of directors.
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