Answer:
d. Sarbanes-Oxley Act
Explanation:
According to my research on various IRS laws, I can say that based on the information provided within the question the law/act being mentioned in the question is called the Sarbanes-Oxley Act. This Act is basically a federal law established in 2002 allowing for sweeping auditing and financial regulations for public companies. This was created in order to protect shareholders, employees and the public from accounting errors and fraudulent financial practices, such as money laundering.
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