4. In addition to overseeing the balloting and tabulation procedures, as well as the results dissemination on the night of the Oscars, PwC is also responsible for the financial statement audit and tax return preparation for the Academy of Motion Picture Arts and Sciences (the Academy). Review the AICPAs Code of Professional Conduct (2021) and Plain English Guide to Independence (2020), particularly as it relates to other attestation services. Explain the independence rules that would apply to the PwC-Academy engagement and assess whether PwC is considered independent.