The SarbanesOxley Act of 2002 contains all of the following

The Sarbanes-Oxley Act of 2002 contains all of the following provisions EXCEPT: a. The audit committee of the board of directors of a company must hire, compensate, and terminate the public accounting firm that audits the company’s financial reports. b. Financial statement must be audited once every three years by the Government Accounting Office. c. Both the CEO and CFO must certify in writing that their company’s financial statement and accompanying disclosures fairly represent the results of operations. d. A company’s annual report must contain an internal control report.

Solution

Option B

The Sarbanes-Oxley Act 2002 contains all the given provisions except that Financial statement must be audited once every three years by the Government Accounting office. There\'s no provision as such mentioned in the act.