(d) The requirement is to identify the item that is not a
requirement of the Wall Street Reform and Consumer Protection
Act. Answer (d) is correct because the Act does not require
all members of the audit committee to be financial experts.
The Sarbanes-Oxley Act requires one member of the
audit committee to be a financial expert. Answers (a), (b), and
(c) are incorrect because they are all requirements of the Act.