Choice "C" is correct. The lead (or coordinating) audit partner or the reviewing audit partner must rotate off the audit every five years. Note: The Sarbanes-Oxley Act of 2002 addresses the partner rotation for the lead audit partner and the concurring partner. On the other hand, SEC Standards reference both the maximum number of years a lead or concurring partner may perform audit services (5 years) and the maximum number of years other audit partners may perform audit services before audit rotation is required (7 years).Choices "b", "a", and "d" are incorrect. The number of years for these answer choices does not match the SOX audit requirement for audit partner rotation.