Which two U.S. government entities are authorized to execute and enforce the penalties for the Sarbanes-Oxley (SOX) act?(Choose two)

A.
Federal Trade Commission (FTC)

B.
Federal Reserve Board

C.
Securities and Exchange Commission (SEC)

D.
Office of Civil Rights (OCR)

E.
United States Citizenship and Immigration Services (USCIS)

F.
Internal Revenue Service (IRS)