Brandon is a California CPA who is renewing his license in active status. During the two years prior to his renewal date, Brandon's highest level of service provided was a compilation engagement. How many hours, out of the total of 80 continuing education hours required, must Brandon complete pursuant to the Accounting and Auditing Education Requirement?

(A) 8 hours

(B) 16 hours

(C) 24 hours

(D) 40 hours