Choice "B" is correct. Non-audit services that do not exceed five percent of total revenues from an audit client do not require audit committee preapproval as long as the services are brought to the audit committee's attention and approved before the completion of the audit.
Choice "d" is incorrect. Tax services must be preapproved by the audit committee.
Choice "c" is incorrect. All audit, review, attestation, tax and significant non-audit services must be preapproved by the audit committee, even if provided on a recurring basis.
Choice "a" is incorrect. Non-audit services related to internal control over financial reporting must be preapproved by the audit committee.