Rebecca Lane was offered the engagement to audit Beachside Ltd for the year ended 30 June 20X2. She had served as a director of Beachside Ltd until 30 June 20X0 and her spouse currently owns 1000 of the 10 000 outstanding shares of Beachside Ltd. She should: Select one:

a. Refuse the engagement because of her spouses share ownership.

b. Let her partner accept and conduct the engagement.

c. Refuse the engagement because she had served as a director.

d. Accept the engagement.