Which of the Following Is Not a Restriction Placed on Audit

Multiple Choice

Which of the following is not a restriction placed on audit partners by Sarbanes-Oxley?

A) It limits engagement partners to a five-year term as the engagement partner.
B) It limits other partners associated with the engagement to a seven-year term.
C) Engagement partners must review nonaudit work to ensure that independence has not been compromised.
D) Partners who engage in selling services other than audit, review and attestation, to an audit client are not independent with respect to that client.