Final answer:
The Sarbanes-Oxley Act includes requirements such as the establishment of internal controls, a code of ethics, and a hotline for whistle-blowers.
Step-by-step explanation:
The Sarbanes-Oxley Act, enacted in 2002, includes several requirements aimed at increasing confidence in financial information and protecting investors from accounting fraud. One of the requirements is the establishment of a strong set of internal controls to ensure the accuracy and reliability of financial reporting. Another requirement is the establishment of a code of ethics to promote ethical behavior within corporations. Additionally, the act mandates the establishment of a hotline for whistleblowers to encourage the reporting of any fraudulent activities.
Therefore, the correct answer is D. All of the choices are requirements included in the Sarbanes-Oxley Act.