The Sarbanes-Oxley Act of 2002 (SOX) imposes which of the following requirements?

A) The board of directors must be composed entirely of independent shareholders.

B) At least one member of the audit committee must be a former partner of the independent public accounting firm.

C) The audit committee must be composed entirely of independent members of the board.

D) Once the audit committee has selected the independent public accounting firm, the committee must not interfere with the firm's conduct of the financial statement audit.