Which of the Following Statements Is True of Section 201

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

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