Under the SEC and AICPA rules, auditors would not be independent if: A. The firm provided expert witness services for a client during the year. B. The firm researched tax law, court cases, and provided assistance during a tax examination. C. The firm served as a fact witness in court where it provided information explaining procedures or positions taken in connection with services provided by the firm. D. The firm provided legal services in an international location where permitted in that local jurisdiction. O E. A&D