Choose the correct statement$($s$)$ regarding the Sarbanes$-$Oxley Act of $2002$:

I. It established the Public Company Accounting Oversight Board $($PCAOB$).$

II$.$ It changed rules on auditor independence, adopting a more flexible, principles$-$based approach rather than one based on prohibitions of certain types of non$-$audit services to audit clients.

III. It mandated integrated audits for public companies.

A$.$ I only

B$.$ I and II only

C$.$ I and III only

D$.$ I, II$,$ and III