Gina's audit client asks her to maintain its accounting records. Which statement best describes whether she

can perform the service under the SEC independence rules?

O Gina cannot perform these services under the SEC' independence rules.

O Gina cannot perform this service unless the client agrees in writing to accept responsibility for the services.

O Gina may perform this service if she does not also serve on the audit team.

O Gina cannot perform this service if the fee from the services will be significant to her firm.