I'm new to this site but am looking for some help. I believe the answer to be D. Any help?

The Sarbanes Oxley Act of 2002 requires all of the following except for:
A. The establishment of an Oversight Board
B. The use of established accounting standards
C. Constraints on company management
D. Allowing loans to executives
E. Sanctions imposed on accounting firms with inadequate performance

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I'm not being rude. Those are the rules. Its not my fault that you did not read ANY of the site rules. Because had you read the rules you would know that you just misused our rating system.