Question 8 1.67 pts We discussed in class a number of requirements under the Sarbanes-Oxley Act. Which of the following items is not part of the act, and hence, not discussed in class as part of that law. Firms that sudit public companies are subject to inspection by the PCAOB. A certain number of hours, which is based on the size of the company being audited, must be spent on each audit engagement Audit forms are required to rotate audit partners off audit engagements every five years for public company audits Audit firms cannot provide certain types of non-audit Services to their public company clients