B) DE MINIMUS EXCEPTION.The preapproval requirement under subparagraph (A) is waived with respect to the provision of non-audit services for an issuer, if ‘‘(i) the aggregate amount of all such non-audit services provided to the issuer constitutes not more than 5 percent of the total amount of revenues paid by the issuer to its auditor during the fiscal year in which the nonaudit services are provided; ‘‘(ii) such services were not recognized by the issuer at the time of the engagement to be non-audit services; and