What practice by Enron was not specifically addressed by SOX?

The practice of using mark-to-market accounting by Enron is not specifically addressed by the Sarbanes-Oxley Act (SOX). This accounting method allows companies to record the estimated fair value of an asset or liability on their balance sheets, rather than its historical cost. Enron utilized this method to inflate its earnings, leading to misleading financial statements that misrepresented the company's actual performance and financial health.

While SOX has provisions aimed at increasing corporate governance and transparency, such as requiring public companies to establish internal controls and provide accurate financial reports, it does not specifically regulate accounting methods like mark-to-market accounting. Consequently, although the act improves oversight and accountability, it does not directly target the use of specific accounting practices that can lead to significant distortion of financial results, such as mark-to-market accounting. This is why identifying it as the correct answer highlights the limitations of SOX in addressing all the misrepresentation tactics that were exploited prior to the act's enactment.