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  3. 21. the sarbanes-oxley act of 2002 does all of the

21. The Sarbanes-Oxley Act of 2002 does all of the following except: A) Toughened penalties...

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Accounting

21. The Sarbanes-Oxley Act of 2002 does all of the following except:

A) Toughened penalties for corporate fraud.

B) States that auditors are liable to third parties for gross negligence.

C) Created the Public Company Accounting Oversight Board.

D) Established new standards for public companies and auditors.

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