Under the Sarbanes-Oxley Act,the Use of a Concurring Audit Partner

Under the Sarbanes-Oxley Act,the use of a concurring audit partner on an audit engagement for a company regulated by this Act is:

A) Mandatory, under all circumstances
B) Mandatory, only if the audit client has been cited by the SEC for failing to present its financial statements in conformity with GAAP during the preceding five-year period
C) Recommended, but optional as long as the absence of a concurring partner is disclosed to the SEC
D) Recommended, but optional as long as the absence of a concurring partner is disclosed as an integral part of the audit client's financial statements