The Sarbanes-Oxley Act, passed by the U. S. Congress in July 2002, was designed to: Select one: a. reinstitute heavy tariffs on international trade. b. reform corporate governance. c. limit trade with countries deemed lenient on terrorism. d. limit the Federal Reserve Board's ability to engage in the buying and selling of gold.

The correct option is B,reform corporate governance

Explanation:

One of the key highlights of Serbanes-Oxley Act 2002 is that on annual basis the CFO being the most  senior finance person in the company and the CEO being the topmost of the executive directors are expected to certify the financial statements comply with applicable accounting standards for instance the U.S GAAP and free from misstatements due to errors or fraud.

This is to guard against shareholders loss of investment due to accounting errors and fraudulent financial reporting