The Sarbanes-Oxley Act of 2002 holds a public company's responsible for the accuracy of thr firm's financial statements.

c. managers

Explanation:

The Sarbanes-Oxley Act of 2002 was passed into law after several accounting frauds rocked the nation in the early 2000's which included the Enron and the WorldCom sagas. These companies had engaged in fraudulent accounting recording practices that deceived investors and ultimately caused massive harm when they were discovered.

As a result, the aforementioned act was passed. One of it's key points is that Management will now be responsible for the accuracy of a firm's financial statements. This logic here is that they will scrutinize the statements more and ensure the accuracy of statements before they are released.

answer; i believe its (d) intrinsic;