Auditors of Public Companies Have Additional Requirements That Extend Beyond

Multiple Choice

Auditors of public companies have additional requirements that extend beyond those of the AICPA.Which of the following is not one of those additional requirements?

A) Preapproval of audit services and permissible nonaudit services by the client's audit committee.
B) Disclosure by the client of all fees paid to its auditors for audit,audit-related,tax,and other services.
C) Changing audit firms every seven years with a two-year cooling off period.
D) Rotating lead audit partners every five years with a five-year cooling off period.