When congress passed the sarbanes-oxley act of 2002, it imposed greater regulation on public companies and their auditors and required increased accountability. which of the following is not a provision of the act?
a. executives must certify the appropriateness of the financial statements.
b. the act provides criminal penalties for fraud.
c. auditors may not provide specific nonaudit services for their audit clients.
d. audit firms must be rotated on a periodic basis.

The correct answer is D. Audit firms must be rotated on a periodic basis.

Explanation:

List of services that cannot be provided by an audit firm, in the event that

present audit services simultaneously, they are:

- Keep accounting or prepare financial statements of the registered company.

- Design and implementation of accounting information systems and financial information systems.

- Services that imply the performance of valuations or actuarial services.

- Internal control consulting.

- Administration and human resources services.

- Financial advisory services.

- Legal consulting not linked to audit services.