The Enron case set the stage for changes in the Sarbanes-Oxley Act of 2002 ("SOX"). Which one of these changes did not occur from SoX? Oa. Public accounting firms must consider when they provide non-audit services at the same time as they provide regular auditing services Ob. Audit partners must rotate off the engagement every 5 years Oc. Company CEO's, CFO's Controllers and Chief Accounting Officers cannot work for the audit firm for 1 year prior to the audit Od. Auditors must have independence in fact, but do not necessarily have to have independence in appearance