Question 42 McGraw & Hill, CPAs are the auditors for a number of companies that are publicly owned and who file their financial statements with the Securities and Exchange Commission. Under the rules of the Public Company Accounting Oversight Board, which of the following services, performed during the audit and professional engagement period, would impair McGraw & Hill, CPAs independence with regard to any of these publicly owned companies who file their financial statements with the Securities and Exchange Commission? ( A) Provides any service or product to the audit client for a contingent fee or a commission, or receives from the audit client, directly or indirectly, a contingent fee or commission ( B) Provides any non-audit service to the audit client related to marketing, planning, or opining in favor of the tax treatment of, a transaction that is defined as an agressive tax position transaction (C) Provides any tax service to a person in a financial reporting oversight role at the audit client, or an immediate family member of such person ( D) All of the above would impair the firm's independence with these public owned companies