Question 9 Ross & Ross, CPAs performed an audit of the financial statements of Ruby Manufacturing for the year ended December 31, 20X7 and issued their report on March 2, 20X8. As of April 1, 20X8, due to various circumstances, Ross & Ross, CPAs was no longer independent with regard to Ruby Manufacturing and did not perform any further audits of the company's financial statements. On June 15, 20X8, Ross & Ross, CPAS was asked to re-sign the audited financial statements of Ruby Manufacturing for the year ended December 31, 20X7. Which of the following statements, if any, is true regarding this situation? ( A) Since Ross & Ross, CPAs are no longer independent with regard to Ruby Manufacturing, they may not re-sign the audit report. ( B) If post audit work was performed after March 2, 20X8, Ross & Ross, CPAs would not be able to re-sign the report. (C) If post audit work was performed from April 1, 20X8 until June 15, 20X8, Ross & Ross, CPAs would not be able to re-sign the report. (D) Since Ross & Ross, CPAs was independent at the time the report was issued, there is no restriction on their ability to re-sign the report even if their independence later becomes impaired