A CPA Firm Is Considered Independent When It Performs Which

A CPA firm is considered independent when it performs which of the following services for a publicly traded audit client?

A) Serving as a member of the client's board of directors.
B) Determining which accounting policies will be adopted by the client as approved by the board of directors.
C) Accounting information system design and implementation as approved by the board of directors.
D) Tax return preparation as approved by the board of directors.