Under DOL Interpretive Bulletin 75-9, which of the following would NOT impair an accountant's independence with respect to an employee benefit plan?

	a.	The accountant has a material indirect interest in the plan or plan sponsor.
	b.	The accountant acts as an investment advisor for the plan sponsor.
	c.	The accountant also maintains underlying plan financial records including participant records.
	d.	The accountant is retained or engaged on a professional basis by the plan sponsor.