Management of Eva Industries, an Issuer as Defined Under the Sarbanes-Oxley

Multiple Choice

Management of Eva Industries, an issuer as defined under the Sarbanes-Oxley Act, believes it has eliminated a material weakness previously noted in its assessment of internal control, and has hired Henna and Company, CPAs, to attest to the improvements in internal control. Which of the following is true of this engagement?

A) It is required by PCAOB standards.
B) It is only required if Eva Industries elects to have an audit in accordance with PCAOB standards.
C) Eva's management must provide a written report to accompany Henna and Company's report.
D) It is required by generally accepted auditing standards.