Answer: SOX(Sarbanes-Oxley Act )
Step-by-step explanation:
SOX(Sarbanes-Oxley Act ) is the act which law that is made for maintaining security of the people, investors and shareholders from getting involved in fraud practicing and financial error of account of any organization.This act came into action in 2002 year.It is also known as "Public Company Accounting Reform and Investor Protection Act" .
Other options are incorrect because Financial Accounting Standards Board (FASB),Statements of Accounting Concepts (SAC)and Certified Public Accountant(CPAS) are not the regulation that is used for protection against frauds done by corporation towards other entities.thus, the correct option is SOX.