The Sarbanes-Oxley Act of 2002 Requires That for Each Audit

The Sarbanes-Oxley Act of 2002 requires that for each audit performed by a certified public accounting firm, the firm must assign at least two partners: a lead audit partner to supervise the audit and approve the audit report, and a ________.

A) reviewing partner to review and approve audit reports prepared by the firm
B) collecting partner to be in charge of collecting payments owed by the client
C) marketing partner to see what other services the firm can offer the client
D) public information partner to be the spokesperson for the firm for any media inquiries