Option A : Consider the sentence:- The assessment should focus on issues like competence, preparation, participationand contribution. Ideally, this evaluation should be performed by a third party. This option surely improves accountability. Hence it is incorrect Option B : The lead audit partner and the audit partner responsible for reviewing a company’s audit must be rotatedat least once every three to five years. This option is also incorrect Option D : The audit committee should establish procedures for the treatment of complaints received throughanonymous submission by employees and whistle-blowers. This option also improves the accountability of the management to the shareholders. Hence this option is also incorrect. Option C is not mentioned anywhere in the passage. Hence it is the most suitable option.