Harold accepts the CFO position at Company Y$,$ his firm's audit client. Which will be required under the SEC independence rules before he begins his new job?

a$)$ The amounts the audit firm owes him must not depend on the firm's revenues.

b$)$ His firm's financial or operational policies must remain unchanged following his departure.

c$)$ He must sign an affidavit declaring his independence from the audit firm.

d$)$ His firm must pay him in installments for his capital balance at the firm over the next year.