Which of the Following Is a False Statement Regarding Cost

Which of the following is a false statement regarding cost information and ethical responsibilities?

A) Compliance with Sarbanes-Oxley guarantees that a manager has met all of his or her ethical responsibilities.
B) Sarbanes-Oxley is important for managers who design cost information systems.
C) Managers must be aware of the potential that cost information could be misleading or support fraudulent activity.
D) Managers need to understand that performance measurement and compensation systems can lead to unethical conduct.