Which of the Following Statements Is Most Correct

Which of the following statements is most correct?

A) Sarbanes-Oxley requires the Securities Exchange Commission to audit public companies' financial statements.
B) Sarbanes-Oxley made it illegal for company executives to trade on insider information.
C) Sarbanes-Oxley requires the Chairman of the Board of Directors to sign and certify the company's financial statements.
D) Sarbanes-Oxley requires the CEO sign and certify the company's financial statements.
E) Sarbanes-Oxley requires company executives to disclose their fraudulent activities "in a timely and accurate manner."