Bob is an accounting supervisor who works in Jimenco's tax department. Sharon is a partner at Delight, CPAs, and Delight, CPAs audits Jimenco. Recently, Bob asked Sharon if he could "make some extra cash" by preparing individual tax returns on weekends for Delight, CPA during tax busy season. Delight, CPA hired Bob to prepare tax returns on the condition that his employment will be temporary and he will not have any involvement in the preparation, presentation, or content of Jimenco's financial statements. Does Delight, CPAs satisfy the independence standard to audit Jimenco?