I thought it was D but this doesnt seem to be the right answ

I thought it was D but this doesn\'t seem to be the right answer..can someone help?

6. Which of the following is NOT a requirement of Sarbanes-Oxley? A. SOX requires all US companies to use US GAAP B. SOX requires all members of a company\'s Board of Directors be independent of management C. SOX requires that independent auditors prepare a company\'s financial statements D. SOX requires the independent auditors report to company\'s management E. None of the above are requirements of Sarbanes - Oxley

Solution

SOX does not require all US companies to apply US GAAP. It does not require the board members to be independent of management, neither the auditor is needed to prepare financials nor they have to report to company\'s management. Thus the following option is correct:

E. None of the above are requirements of Sarbanes - Oxley