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Answer (A) is correct . Section 203 does not require companies to change their auditors every 5 years, or at any time.

Answer (B) is incorrect because This is a requirement of Section 203. Both lead (or coordinating) audit partners and reviewing audit partners cannot have served on the audit client’s engagement in the preceding 5 years.
Answer (C) is incorrect because This is a requirement of Section 203. Both lead (or coordinating) audit partners and reviewing audit partners cannot have served on the audit client’s engagement in the preceding 5 years.
Answer (D) is incorrect because This is a requirement of Section 203. Both lead (or coordinating) audit partners and reviewing audit partners cannot have served on the audit client’s engagement in the preceding 5 years.