The ____ law increases penalties for accounting fraud and makes conviction of securities fraud a felony with a stiff prison term.

A) Enron-Arthur Andersen
B) Bush-Cheney
C) Civil Rights
D) Sarbanes-Oxley
E) Political advocacy

Sarbanes-Oxley

U.S. federal law enacted in 2002 aimed at protecting investors from fraudulent accounting activities by corporations, requiring enhanced financial disclosures and audits.

Accounting Fraud

The intentional manipulation of financial statements by individuals inside an organization to deceive stakeholders and gain an unlawful advantage.