39. Private company audit committees must A. Hire and fire the auditor B. Have at least one financial statement expert C. Be able to independently engage legal counsel if needed D. None of the above 40. Regulations may be issued by A. The State governor B. The United States Congress Co The Department of Homeland Security D. All of the above 41. Witnessing sexual harassment is an example of a(n) A. Direct illegal act B. Indirect illegal act C Regulation Violation D. All of the above