Gibbs, amember and CPA in public practice, wants to provide nonattest services to his attest client Harmon, Inc. Which of the following is not a general requirement for performing the nonattest services in order for Gibbs to maintain his independence with respect to Harmon, Inc.?

A) Harmon, Inc. has agreed to evaluate the adequacy and results of the services performed. B) Harmon, Inc. has agreed to accept responsibility for the results of the services.

C) Harmon, Inc. has agreed to allow Gibbs to perform certain management functions as necessary in the performance of the nonattest services. D) Both a. and b.