Choose the correct statement(s) regarding the Sarbanes-Oxley Act of 2002:

1. It established the Public Company Accounting Oversight Board (PCAOB).
2. It changed rules on auditor independence, adopting a more flexible, principles-based approach rather than one based on prohibitions of certain types of non-audit services to audit clients.
3. It mandated integrated audits for public companies.

Question 4 options:

A)	I, II, and III

B)	I and II only

C)

I only

D)	I and III only