Is Independence Required When an Accountant Is Engaged to Either $\begin{array} { c c c } &\quad\quad\quad \text { Prepare } & \text { Compile } \\\end{array}$

Is independence required when an accountant is engaged to either prepare or compile a client's financial statements?  
$\begin{array} { c c c } &\quad\quad\quad \text { Prepare } & \text { Compile } \\\end{array}$
A- $\begin{array} { c c c } \quad\quad\quad\text { Yes } &\quad\quad\quad\quad \text { Yes } \\\end{array}$
B- $\begin{array} { c c c }\quad\quad\quad \text { Yes } &\quad\quad\quad\quad \text { No } \\\end{array}$
C- $\begin{array} { c c c } \quad\quad\quad\text { No } & \quad\quad\quad\quad\text {Yes } \\\end{array}$
D- $\begin{array} { c c c }\quad\quad\quad \text { No } &\quad\quad\quad\quad \text { No }\end{array}$

A) Option A
B) Option B
C) Option C
D) Option D