37- Sherry Hartwog is the managing partner of Hartwog and Associates, CPAs. This CPA firm operates out of a single office in Greenwich, Connecticut. Bantam Boxers, Inc. is an audit client of Hartwog and Associates, CPAs. The CEO of Bantam Boxers, Inc. recently told Hartwog that he had named Hartwog to serve as an executor/trustee of his testamentary trust. The CEO owns 40% of the stock outstanding in Bantam Boxers, Inc. Does Hartwog and Associates, CPAs retain the independence to complete its current-year audit Bantam Boxers, Inc.?

A- Yes, as long as none of the CEOs estate beneficiaries own stock in Bantam Boxers

B- Yes, because the CEO is still alive

C- No

D- Yes, as long as Hartwog is only a co-executor