Geraldo accepts the CFO position at EFG, his firm's audit client. Which will not be required under the SEC independence rules before he begins his new job?

a) He does not influence his firm's financial or operational policies.

b) His firm pays him in full for his capital balance at the firm.

c) Amounts the firm owes him do not depend on the firm's revenues.

d) He signs an affidavit declaring his independence from the firm.