$(19\text{'}$

According to the AICPA Code of Professional Conduct, which of the following actions will impair independence?

A$.$ Preparing client financial statements based on information in a trial balance.

B$.$ Processing payroll for a client's signature based on client recordkeeping.

C$.$ Participating in the hiring or termination of a client's employees.

D$.$ Assisting a client in drafting a stock$-$offering document or memorandum.