Michael was on the ABC Accounting Firm's audit team for the Rasmussen Corporation audit. Rasmussen's officers were so impressed with Michael that they offered him a job as Director of Internal Audit at Rasmussen. What should Michael do in order to preserve independence?

If he decides to reject the offer, remove himself permanently from the engagement.

Remove himself from the engagement as he considers the offer.

Tell his superiors as soon as he has decided whether or not to accept the offer.

Pray for divine guidance.