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.

If the CEO of Bantam Boxers dies and Hartwog fulfills her duties as the executor of the CEOs estate, will Hartwog and Associates, CPAs retain the independence to continue to serve as Bantam Boxers auditor?

a- Yes, as long as Hartwog does not make investment decisions for the estate concerning Bantam Boxers

b- Yes, as long as the will clearly identifies the parties who will receive Bantam Boxer stock as inheritances and Hartwog does not have the authority to alter this will provision

c- Yes, as long as Hartwog does not participate as the primary or concurring partner on the audit

d- No