Does salary of S-Corp officers need to match ownership percentage

[Shanna S.]

My partner and I have an S-corp where we are the only employees and have a 60/40 ownership percentage split. I recall being told at some point by an accountant that our salaries needed to match this percentage. For example, if the amount of our combined salaries is $10,000/mo, then the 60% owner should be earning $6k/mo, and likewise the 40% owner should be earning $4k/mo. I believe we were also told that shareholder distributions needed to be allocated according to the ownership percentage as well (i.e. if distributing $10k to shareholders, that should also be split 60/40). 

Is this correct? Or does salary percentage not need to match ownership percentage? And do distributions also need to be split according to ownership percentage?