NO.PZ2024010505000002
问题如下：
In the evolution of corporate governance frameworks, which practice developed most recently?选项：
A.Establishment of auditor oversight regulatory bodies
B.Decreasing prominence of combined CEO/chair roles
C.Establishment of, and regularly scheduled meetings of, audit committees
解释：
A is correct. Auditor oversight bodies are a relatively recent development, firstestablished in the USA under the 2002 Sarbanes-Oxley Act. The emphasis onaudit committees and the separation of the chair and CEO roles started in 1991through the work of the Cadbury Committee in the UK.請問選項C是干擾選項，還是在哪種情況下適用？
