Segregation of duties for stockholders equity should include all of the following, except:

A. The individual responsible for maintaining the detailed stockholders records should also process the cash receipts.

B. The individuals responsible for issuing, transferring, and canceling stock certificates should not have any accounting responsibilities.

C. Management review controls should be in place when it is not possible to segregate due to personnel shortage.

D. The individual responsible for maintaining the detailed stockholders records should be independent of the maintenance of the general ledger control accounts.