Which of the following is a regulatory deficiency within an entity using the requirements associated with the Sarbanes-Oxley Act of 2002?

		The audit committee disclosed the reasons why a financial expert was not a member of the committee
		External auditors performed human resource functions for their audit client
		A director reported trades of stock to the SEC within 2 business days
		The valuation specialist partner has been part of the engagement team for the past 8 years