Audit committee

M Company is listed on its country’s stock exchange, the following individuals serve on the
board of directors:
A is a non-executive director and is the chairman of the company.
B is the CEO and is responsible for the day-to-day running of the company.
C is a professional accountant and serves as a non-executive director.
D is the finance director and is an employee of the company.
E is a legal advocate and serves as a non-execute director.
F is the marketing director of a manufacturing company and serves as a non-execute director.
Which of the following is the most appropriate composition of directors for M Company’s
audit committee?

A. C, D and E
B. A, B and F
C. A, E and F
D. C, E and F