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, first established in the USA under the 2002 Sarbanes-Oxley Act. The emphasis on audit committees and the separation of the chair and CEO roles started in 1991 through the work of the Cadbury Committee in the UK.
