A CPA firm has a partner who is "semiretired." The respective partner is present at the office at times, but has no clients of his own although the partner occasionally consults with other partners concerning issues regarding their clients. The "semi-retired" partner is on the board of directors for a charitable organization but rarely shows up for its board meetings and, when he does, has little to no participation. Can the CPA firm perform a review engagement for the charitable organization? The facts are the same as question one, but now the partner is fully retired and no longer a partner of the firm. Can the CPA firm perform a review engagement for the charitable organization