Section 206 of the Sarbanes-Oxley Act States That

Section 206 of the Sarbanes-Oxley Act states that:

A) an auditor who worked on a company's audit engagement and goes to work for the client will not impact the firm's independence.
B) if a person leaves the audit firm and goes to work for the client as a CEO, CFO, controller, or equivalent position, the audit firm will not be independent with respect to the client for one year.
C) an auditor with the firm, who has not worked on the company's audit engagement, and goes to work for the client will impact the firm's independence.
D) if a person leaves the audit firm and goes to work for the client as a CEO, CFO, controller, or equivalent position, the audit firm will not be independent with respect to the client for three years.