Which of the following is not true about how the Sarbanes-Oxley Act counteracts incentives for...

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Accounting

Which of the following is not true about how the Sarbanes-Oxley Act counteracts incentives for committing fraud?
Multiple Choice
It increases the maximum jail sentence for fraudulent reporting.
It provides for stiffer monetary penalties.
It provides that violators must repay any money obtained via fraud and pay fines.
It removes legal protection from whistleblowers.
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