Which of the following is NOT a principal provision of the Sarbanes-Ox

QUESTION

Which of the following is NOT a principal provision of the Sarbanes-Oxley Act of 2002?

A) Alteration or destruction of key audit documents is prohibited.
B) Company CEOs and CFOs must personally certify financial reports.
C) Whistleblowers punished by their employers receive back pay and job reinstatement.
D) Companies must draft and all employees sign compliance-based ethics codes.
E) Systems enabling anonymous reporting of accounting issues must be developed.

ANSWER

Answer: D
Explanation: D) Ethics codes are not a principal provision of Sarbanes-Oxley.