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.

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