Which statement about Sarbanes-Oxley (SOX) is true?

Which statement about Sarbanes-Oxley (SOX) is true?

A.
SOX is an IEFT compliance procedure for computer systems security.

B.
SOX is a US law.

C.
SOX is an IEEE compliance procedure for IT management to produce audit reports.

D.
SOX is a private organization that provides best practices for financial institution
computer systems.

E.
Section 404 of SOX is only related to IT compliance.