Which of the following is not a way by which the Sarbanes-Oxley Act attempts to ensure auditor independence from an audit client?

Multiple Choice

• The audit committee must be composed of members of the clients board of directors who are independent of the management.

• Audit fees must be approved by the Public Company Accounting Oversight Board.

• The external auditor cannot also perform financial information system design and implementation work.

• The auditing firm must be appointed by the clients audit committee.