16 . In relation to changes to auditing regulation it is true that * a. the CLERP reforms and the Sarbanes - Oxley reforms are very similar in approach . b. the CLERP reforms in Australia are more rules-based than the Sarbanes -Oxley reforms . C. the Sarbanes- Oxley reforms in the USA are principles - based . do the Sarbanes-Oxley reforms are more rules-based and the CLERP reforms are more principles - based