Which statement best describes the AICPA interpretation relating to a member's outsourcing of professional services?

a) The member's use of another service provider to perform professional services is considered an act discreditable to the profession.

b) Members outsourcing professional services to another service provider must disclose that fact to the client before sharing confidential information.

c) The member's use of another service provider to perform professional services is considered a form of harassing conduct.

d) Members outsourcing professional services to another service provider must fairly compensate the other service provider.