Answer:
B. False
Explanation:
Sarbanes-Oxley Act or SOX also known as the Public Company Accounting Reform and Investor Protection Act and Corporate and Auditing Accountability, Responsibility, and Transparency Act is a United State federal law that creates or modify requirements for U.S public company board, management and public accounting firm. some of its policies are meant for private companies as well.
This act does not restrict any electronic and paper data containing personally identifiable financial information.
