Which of the following statements best describes the SEC rules relating to bookkeeping services? A. Certain bookkeeping services are permitted as long as the individuals performing these services are members of the audit engagement team. B. An accountant cannot provide bookkeeping services for an audit client. C. Certain bookkeeping services are permitted provided the fees from the services are less than 15% of the audit fees. D. Certain bookkeeping services are permitted as long as the client agrees in writing to accept responsibility for the adequacy of the services