Which of the Following Is Not a Restriction Placed on Audit

question 99

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.