Question:Companies of what size have been impacted the most by the SOX from a cost perspective? 

A Mid-sized companies feel the impact the most 

B There is no correlation between company size and the cost of implementing the provisions of the Act 

C The larger companies as the larger the company, the more it has to pay to implement the provisions of the Act 

D The smaller companies as the cost of implementing the provisions of the Act does not decrease proportionally with the size of the company 

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