Maddie Is the CEO of Stevenson,Ross,and Warner (SRW) ,A Regional

Maddie is the CEO of Stevenson,Ross,and Warner (SRW) ,a regional accounting firm.SRW offers services in most areas of accounting,including auditing and consulting services.The firm must follow the GAAP rules,just like any other accounting firm.If there are information gaps that are not addressed and resolved by the firm,SRW could be considered a violator of the Sarbanes-Oxley Act.Maddie understands what must be done and wants every employee of the firm to understand that they have to follow all the rules and regulations.Like any other industry,accounting is a competitive industry and employees of accounting firms must be productive,progressive,and well trained.
-Refer to Stevenson,Ross,and Warner.Which of the following represents a key component of the Sarbanes-Oxley Act relating to consulting services?

A) A public corporation must change its lead consulting firm every five years.
B) Accounting firms are prohibited from providing many types of consulting services to the companies they audit.
C) Accounting firms who report violations of the Sarbanes-Oxley Act must be banned from consulting for five years.
D) The SEC is required to establish a full-time five-member federal oversight board that will police the consulting industry.
E) Consultants must maintain financial documents and audit work papers for fifteen years.