Which of the following is not a key element of the Sarbanes Oxley Act to improve corporate governance?a) The establishment of the Public Company Accounting Oversight Boardb) Requiring a company’s annual report to contain an internal control report that includes management’s opinion on the effectiveness of internal controlc) Severe criminal penalties for retaliation against "whistleblowers"d) Requiring that the company’s performance reports are prepared in accordance with generally accepted accounting principles

d) Requiring that the company's performance reports are prepared in accordance with generally accepted accounting principles

Explanation:

The Sarbanes Oxley Act of 2002 was formed to set new guidelines for public companies located in the United States. There are eleven sections contained in the act and three key ones mentioned in the options above include;

1. The establishment of the Public Company Accounting Oversight Board: This board was to be in charge of the registration of auditors, providing auditing services, and overseeing audit forms.

2.  Requiring a company's annual report to contain an internal control report that includes management's opinion on the effectiveness of internal control: Financial reports produced by the companies were to have the certification of the managers and accounting officers of the reporting organizations.

3. Severe criminal penalties for retaliation against "whistleblowers": Severe penalties were to be applied on any who engaged in financial crimes, or even discriminated against whistleblowers.

answer; normative economics;

two years ago, when picking flowers in the mountains back of yosemite valley, i found a book. it was blotted and storm-beaten; all of its outer pages were mealy and crumbly. the paper seemed to dissolve like the snow beneath which it had been buried, however; many of the inner pages were well preserved. and although all were more or less stained and torn, whole chapters were easily readable. this is the condition of the great open book of yosemite glaciers today; its granite pages have been torn and blurred by the same storms that wasted the castaway book.

two years ago, when picking flowers in the mountains back of yosemite valley; i found a book. it was blotted and storm-beaten, all of its outer pages were mealy and crumbly. the paper seemed to dissolve like the snow beneath which it had been buried, however, many of the inner pages were well preserved. and although all were more or less stained and torn; whole chapters were easily readable. this is the condition of the great open book of yosemite glaciers today, its granite pages have been torn and blurred by the same storms that wasted the castaway book.