Indicate whether a CPA may provide each of the following services, and whether independence is required, by placing a check in the appropriate box.

Provides details on if independence is required for an opinion on whether financial statements are prepared following the cash basis of accounting and the financial statements for the past year and to issue a publicly available report. Provides details on if independence is required for certain agreed-upon procedures to accounts receivable for purposes of obtaining a loan and summarizes findings relating to those procedures. Provides details on whether independence is required to perform an audit of the financial statements on whether they are prepared following generally accepted accounting principles and prepare the past year's financial statements.