In which way do DOL independence rules differ from the AICPA rules?

a. The DOL rules on non-attest services are more comprehensive than the AICPA independence rules.

b.The DOL rules ban auditors from providing actuarial services to benefit plans that they audit.

c.The DOL defines a member much more broadly than the AICPA's covered member.

d.The DOL permits auditors to perform recordkeeping, whereas the AICPA rules would not.