The Sarbanes-Oxley Act of 2002 contains all of the following provisions EXCEPT:
a) A CFO must be a CPA or CMA.
b) The audit committee of the board of directors of a company must hire, compensate, and terminate the public accounting firm that audits the company\\\'s financial reports.
c) Severe penalties are established for altering or destroying documents that may eventually be used in an official proceeding.
d) Both the CEO and CFO must certify in writing that their company\\\'s financial statements and accompanying disclosures fairly represent the results of operations.