According to the Sarbanes$-$Oxley Act of $2002,$ when an issuer's board of directors selects members to be on the company's audit committee, the board of directors must select individuals who:

A$.$ Receive consulting fees, but not advisory fees, from the company.

B$.$ Are members of the company's board of directors.

C$.$ Are employed by the company in a financial management role.

D$.$ Are affiliated persons of the company's subsidiary.