According to the AICPA Code of Professional Conduct, independence is not impaired by the performance of non-attest services as long as the client takes overall responsibility for the services. Taking overall responsibility for the services means all of the following EXCEPT:

	a.	Performing all management functions.
	b.	Designating a competent employee to oversee the services.
	c.	Establishing and maintaining internal controls.
	d.	Allowing the audit firm to evaluate the adequacy and results of the services.