Company R, an attest client, asks a member to provide tax advisory services. The member's firm has three

other nonattest services engagements in process at Company R. Which statement best describes a

requirement under the AICPA independence rules in this situation?

O The member should evaluate threats to independence in the aggregate because of the performance of multiple

nonattest services.

O

The member should offer to discount Company R's audit fee because they have been purchasing a variety of

nonattest services.

O

The member should decline to perform another nonattest service for Company R

O

The member should evaluate whether there may be synergies because of the performance of multiple nonattest

services.