19-19 An audited entity company has not paid its 2013 audit fees. According to the AICPA Code of Professional Conduct, for the auditor to be considered independent with respect to the 2014 audit, the 2013 audit fess must be paid before the

a. 2013 report is issued

b. 2014 fieldwork is started

c. 2014 report is issued

d. 2015 fieldwork is started