How does the Sarbanes-Oxley Act address potential conflicts of interest between audit firms and company executives?

By permitting audit firms to audit companies where current executives were previously employed by the auditing firm.

By establishing requirements that audit firms provide specialized consulting services to company executives and management.

By prohibiting audit firms from auditing companies where executives were previously employed by the auditors.

By mandating comprehensive disclosure of all personal and professional relationships between auditors and company executives.