How does the Sarbanes-Oxley Act address potential conflicts of interest between audit firms and company executives?

• A. By allowing audit firms to audit companies where executives were previously employed by the auditors.
• B. By mandating that audit firms provide consulting services to company executives.
• C. By prohibiting audit firms from auditing companies where executives were previously employed by the auditors.
• D. By requiring audit firms to disclose any personal relationships with company executives.

Answer: (C)