Unpaid Fees for Professional Services Will Impair Independence If

Unpaid fees for professional services will impair independence if:

A) the previous year's fee has not been paid by the start of the current year's engagement.
B) the previous year's fee has not been paid by the time the current year's report is issued.
C) the previous year's fee has not been paid by the financial statement date.
D) the current year's fee has not been paid by the time the report is issued.
E) the previous year's fee has not been paid by the time the current year's field work has been completed.