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GMATYoda
The corporate accounting scandals causing the failure of giants such as Enron, Tyco International, Adelphia led to enacting the Sarbanes-Oxley Act in 2002, requiring companies to record and audit each and every source of revenue and cost.

A. Adelphia led to enacting the Sarbanes-Oxley Act in 2002, requiring
B. Adelphia led to Sarbanes-Oxley Act in 2002, which requires
C. and Adelphia led to the enactment of Sarbanes-Oxley Act in 2002, which requires
D. and Adelphia in 2002 leading to the enactment of Sarbanes-Oxley Act, requiring
E. Adelphia in 2002 led to the enactment of Sarbanes-Oxley Act requiring


Per the meaning examples of failures of 3 companies are given which must be parallel -

The corporate accounting scandals causing the failure of giants such as
    Enron,
    Tyco International, and
    Adelphia
led to the enactment of Sarbanes-Oxley Act in 2002, which requires companies to record and audit each and every source of revenue and cost.

Further the Sarbanes-Oxley Act in 2002 requires companies to record and audit each and every source of revenue and cost, thus use of which is correct here...

Thus, Answer must be (C)

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