Which of the following statements is true of Section 201 of the Sarbanes-Oxley Act?

A. It provides the codes of ethics for senior financial officers.
B. It requires a company's management to file an internal control report with its annual report each year.
C. It mandates that members of public company audit committees should be independents with a total absence of current or prior business relationships.
D. It prohibits various forms of professional services that are determined to be consulting rather than auditing.


Answer: D

Business

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