The Sarbanes–Oxley Act is seen to be different from other reforms because:

i. It is rules-based and has extensive prescriptive measures to restrict an auditor's involvements with audit clients.
ii. It covers a number of aspects of corporate governance and audit independence issues.
iii. It introduces an independent governmental oversight body to effectively eliminate audit selfregulation.
A. (i) only.
B. (i) and (ii) only.
C. (ii) and (iii) only.
D. (i) and (iii) only.