Choice "D" is correct. According to the SEC, members of an issuer's audit committee may not accept any consulting, advisory, or other compensatory fee from the registrant for services other than as a member of the board.Choice "c" is incorrect. Members of an issuer's audit committee may establish procedures for employees to anonymously report fraud. Choice "b" is incorrect. Members of an issuer's audit committee are typically responsible for the compensation of the public accounting firm employed by the registrant to provide an audit report.Choice "a" is incorrect. Members of an issuer's audit committee may engage independent counsel as deemed necessary to carry out their duties.