Which is not affected by the Sarbanes-Oxley Act of 2002?

A) The auditing function of the firm.
B) The structure of the employee pension plan for non-executives.
C) Executive compensation packages.
D) The ability of the CEO to borrow money from the firm.

Sarbanes-Oxley Act

A United States federal law that set new or enhanced standards for all U.S. public company boards, management, and public accounting firms.

Auditing Function

The process of examining and verifying a company's financial statements and records to ensure accuracy and compliance with accounting standards.

Employee Pension Plan

A retirement savings program sponsored by an employer which provides income to employees after they retire.