Under the Sarbanes-Oxley Act (SOX), which of he following is not true: Audit firms cannot provide many types of non-audit services to their public company audit clients. Audit firms are required to rotate audit partners every five years for public company audits. Audit firms are subject to strict independence rules defined by the SEC. A certain number of hours, which is based on the size of the company being audited, must be spent on each audit engagement