Which of the following is a requirement of the Sarbanes-Oxley Act? Select one: A. The accounting firm that audits a public client must also provide consulting services for the same client. B. An outside auditor must evaluate the client's internal controls and report on the internal controls as part of the audit report. C. The Public Company Accounting Oversight Board must create new accounting standards. D. The Public Company Accounting Oversight Board must conduct audits of public companies