21) Gary West is a sole practitioner. He has conducted the audit of Reggie's Farm for the past 12 ye In the current year, Reggie's Farm expanded by acquiring two other farms, installed a new accounting system and also started to export to the United States. Gary accepted to perform th( audit of Reggie's Farm for the upcoming year even if he has no experience with exportations to US or companies of the size of Reggie's Farm. Which element of quality control is compromise Gary's firm? A) Client acceptance or continuance B) Extent of professional development C) Independence D) General ethical requirements