Bee Corp., a small public company, merged with a privately held audit client of Black & Company (Black). Bee wants Black to audit the combined company. From an independence perspective, what impact will this development have on Black?

a.) Black will need to request permission from the SEC to perform nonaudit services for the combined company.

b. Black will need to comply with more restrictive SEC independence rules with respect to the combined company.

c. Black will need to apply the conceptual framework approach when it considers providing nonaudit services to the combined company.

d. Black will need to have a biannual peer review performed to evaluate its compliance with SEC independence rules.