Lindsay, a member, is an audit manager for Ngo & White, CPA's. The firm has been engaged to audit the financial statements of Castle International for the year ended December 31, 20X4 and Lindsay is a key member of the engagement team. Fara, the CEO of Castle International, has been pursuing Lindsay for the past six months to convince her to become the CFO of Castle International. Up until now, Lindsay has maintained that she wants to stay with Ngo & White, CPA's. However, Lindsay has decided to pursue Fara's offer to become the CFO of Castle International. At the time that Lindsay decided to pursue the offer from Castle International, she was in the middle of the Castle International audit engagement. Which of the following statements is correct regarding Ngo & White, CPA's independence with respect to Castle International as a result of Lindsay's pursuit of the CFO position?

• a) Since Lindsay has not received a specific offer of employment from Castle International, the firm's independence is not impaired and she may continue on the audit engagement team.
• b) If Lindsay promptly reports such consideration of employment to an appropriate person in the firm, she may continue on the audit engagement team and the firm's independence is not impaired.
• c) To maintain independence, Lindsay must promptly report her consideration of employment to an appropriate person in the firm and remove herself from the engagement until employment is no longer being sought
• d) None of the above are correct statements.