A is corrent because Section 206 of the Sarbanes-Oxley Act requires a one-year “cooling off” period for auditors hired by clients in the position of CEO, controller, CFO, chief accounting officer or person in a similar capacity; it does not include a staff accountant.
B is incorrect because a controllership position is not allowable for one year.
C is incorrect because a CEO position is not allowable for one year.
D is incorrect because a CFO position is not allowable for one year.
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