Regarding non-attest services, which of the following is true?

	a.	Under the SEC rules, an accountant is independent regardless of the non-audit services the accountant provides to an audit client.
	b.	Under the AICPA rules, for non-attest services that are permitted, the AICPA has minimal requirements that must be met.
	c.	The SEC rules are generally more restrictive than the AICPA rules.
	d.	Under the AICPA rules, written documentation of the understanding with the client is not required.