Best and Co is required to file their audited financial statements with the Government Accountability office and have hired Cole and Dierks CPAs to perform the engagment.

Under Gao rules which of the followinf services related to preparing accounting records will always impair independence

1. None of the services described will impair independence if conditions are met

2. Recording transactions for which management has determined or approved the appropritate account classifications or posting coded transactions to an audited entitys general ledger

3. Preparing financial statements based on information in the trail balance

4. Posting entries that have been approved by an audited entitys management to the entitys trial balance