To emphasize auditor independence from management, publicly traded corporations are required to

aHave the independent auditor report to an audit committee of independent members of the board of directors.

bAppoint a partner of the CPA firm conducting the examination to the corporation's audit committee.

cRequest that a representative of the independent auditor be on hand at the annual stockholders' meeting.

dEstablish a policy of discouraging social contact between employees of the corporation and the independent auditors.