Which One of the Following Will Not Assist the Audit

Which one of the following will not assist the audit committee in assessing whether the annual report and financial statements present a fair, balanced and understandable assessment of a company's position and prospects?

A) Requiring audit committee members to have competence relevant to the sector in which the company operates.
B) Requiring at least one audit committee member to have recent, relevant financial experience.
C) Requiring the audit committee to be composed of at least three non-executive directors.
D) Requiring the audit committee to meet with the external auditor on a regular basis to discuss the financial statements and any issues arising.