Su & Wong, CPAs is not independent with respect to Radar Corporation

because the firm provides bookkeeping services for the client and makes management decisions regarding check coding. Zee & Brock, CPAs is performing an attest engagement for Radar Corporation and is using professional staff from Su & Wong, CPAs on the engagement. Is Zee & Brock, CPAs' independence with respect to Radar Corporation impaired due to the use of Su & Wong, CPAs' employees on the attest engagement?

a) Yes, independence is impaired

b) No, independence is not impaired

c) Independence is only impaired if a partner from Su & Wong CPA's participates the attest engagement

d) Independence is only impaired if Su & Wong, CPA's are included within the attest engagement letter with Radar Corporation