Question 25 Best Co. is required to file their audited financial statements with the Government Accountability Office and Cole & Dierks, CPA's have been hired to perform the engagement. Under the General Accountability Office rules, which of the following services related to preparing accounting records, if performed by Cole & Dierks, will always impair independence? O A) recording transactions for which management has determined or approved the appropriate account classification, or posting coded transactions to an audited entity's general ledger C B) preparing financial statements based on information in the trial balance CC) posting entries that have been approved by an audited entity's management to the entity's trial balance C D) All of these services will always impair independence O E) None of these services will always impair independence if the proper conditions are met