Which of the Following Provisions of the Sarbanes-Oxley Act Already

Multiple Choice

Which of the following provisions of the Sarbanes-Oxley Act already existed in governmental auditing standards?

A) Auditors are required to report deficiencies in the design or operation of internal controls.
B) Not-for-profit organizations are required to establish audit committees composed of non-management board members.
C) All nonaudit services performed by the auditors must be approved by the audit committee.
D) All of the above.