Choice "A" is correct. Although the SEC proposed standards for codes of ethics to include both internal reporting of code provisions and accountability for adherence to the code, the Sarbanes-Oxley Act itself does not have this requirement.
Choice "b" is incorrect. The Act specifically requires that the code of ethics include provisions for honest and ethical conduct.
Choice "c" is incorrect. The Act specifically requires that the code of ethics include provisions for full, fair, accurate, and timely disclosure in periodic financial statements.
Choice "d" is incorrect. The Act specifically requires that the code of ethics include provisions for compliance with laws, rules, and regulations.