Nelson is a California CPA who is renewing his license in active status. During the two years prior to his renewal date, Nelson’s highest level of service provided was a preparation engagement. How many hours, out of the total of 80 continuing education hours required, must Nelson complete pursuant to the Accounting and Auditing Education Requirement? 

A) 16 hours, half in preparation engagements and half from the Accounting and Auditing Education Requirement. 

B) 24 hours, 8 in preparation engagements and 16 from the Accounting and Auditing Education requirement. 

C) 8 hours, either in preparation engagements or from the Accounting and Auditing Education requirement. 

D) None of the above are correct. Incorrect Response: None of the above are correct.