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Olsen \& AlaIn, CPAS (U\&A) performed the audit of Rocky Point Brewery (RPB), a public company in 201 and 20X2. In 20X2, 0\&A also performed internal audit outsourcing related to RPB's internal accounting controls. Which statement best describes how the internal audit services affected O\&A's independence in 20X2 under SEC independence rules? O\&A was independent because more auditing is always beneficial to a company. O\&A was independent if the fee for the internal audit services did not exceed 5% of its revenues. O\&A was not independent unless management approved its internal audit services. 0\&A was not independent due to self-audit and management