Which of the following statements is correct under Sarbanes-Oxley (SOX)? Group of answer choices A. Under certain situations, audit committee members may accept consulting fees from the bank. B. A simple majority of bank audit committee members must be independent directors and not affiliated with the bank other than in their capacity as directors. C. The bank's Chief Compliance Officer and Chief Risk Officer must certify that the bank financials fairly present the company's financial condition. D. Under a recent proposal from the SEC, firms with less than $100 million in revenue would be exempt from any requirement to obtain an outside audit to evaluate their internal control over financial reporting