If a Junior Staff Member on an Audit Team Wishes

If a junior staff member on an audit team wishes to accept employment in a junior staff accounting role at the audit client,she:

A) Does not have to wait at all
B) Has to wait at least one year if the audit client is a publicly traded company
C) Has to wait at least one year if the audit client is either a publicly traded company or a privately held company
D) Has to wait at least one year if her new position likely will require her to interact with colleagues with whom she worked at her former employer