The Audit Committee of a publicly traded company has three members. One of the members is a retired Chief Financial Officer of a global bank headquartered in New York. She has extensive experience in managerial finance. However, she is not a CPA and never has worked in accounting or auditing.

The other two members of the Audit Committee inherited shares of stock in the corporation from their parents and have no experience in corporate management or accounting. These two members each own 7% of the corporation's stock.

Does this corporation's Audit Committee comply with SOX?