The Sarbanes-Oxley Act Requires That the Audit Committee Be Composed

Multiple Choice

The Sarbanes-Oxley Act requires that the audit committee be composed of

A) at least 50 percent of key officers who are on the board of directors.
B) a majority of all of the members of the board of directors.
C) the outside members of the board of directors and the external auditor.
D) entirely outside members of the board of directors.