Under the Sarbanes-Oxley Act,in order to audit a public company,________.

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The Sarbanes-Oxley Act requires public accounting firms that audit public companies to register with the Public Company Accounting Oversight Board (PCAOB) in order to ensure proper oversight and regulation of the auditing profession. Option A is incorrect because there is no requirement that the auditing committee only comprise public accountants. Option C is incorrect because it is against the principle of auditor independence for an accountant to work closely with one client for a long time. Option D is also incorrect because the PCAOB is not required to inspect and review public companies twice a year, but rather to conduct regular inspections of public accounting firms that audit public companies.

Under the Sarbanes-Oxley Act,in Order to Audit a Public Company,________