Jimmy the "tax man" cpa is auditing the financial statements of company x for the year ended december 31, 2022. jimmy performs no work in 2022 as he starts the audit on january 20, 2023. the audit is finished on march 26, 2023. jimmy wants to accrue his 2022 audit fee of $40,000 on x's 2021 financial statements. how should jimmy account for the audit fee on the 2022 financial statements:

A. the audit fee should not be accrued until 2023 

B. the audit fee should be accrued in 2022 

C. the audit fee should be accrued when the engagement letter is signed 

D. the audit fee should be partially accrued in 2022 and 2023