Some independence rules apply to all assurance engagements, while others apply only to a listed entity. For the purposes of assessing the independence rules, a listed entity is defined as _______.

A. an entity whose debt or shares are listed on a stock exchange, with market capitalization and total assets greater than $10 million

B. an organization with share capital exceeding $10 million that has public accountability

C. any organization that has shares or debt listed on a stock exchange

D. an organization that has shares or debt listed on a stock exchange, and that has redeemed shares