a person engaged in the practice of public accountancy in California is prohibited from performing services for a(an) _____ for a commission or from receiving a commission from a client during the period in which the person also performs for that client an audit of a financial statement and during the period covered by any historical financial statements involved in the audit.

(a) Client

(b) Officer or director of client

(c) Client sponsored retirement plan

(d) All of the above are correct