According to the Sarbanes$-$Oxley Act of $2002,$ each of the following is a corporate responsibility requirement, except:

A$.$ The audit committee of the issuer is directly responsible for the appointment, compensation, and oversight of the registered accounting firm.

B$.$ The audit committee chairperson must certify that the quarterly report filed with the SEC fairly presents the financial condition and results of operations.

C$.$ The audit committee of the issuer must establish whistle$-$blowing mechanisms and procedures within the issuer.

D$.$ Each audit committee member of the issuer must be independent.