Zimmerman, a California CPA, is a manager with the rm Washington & Darrow, CPA's. Zimmerman is involved primarily with tax engagements but also helps out in the event that someone additional is needed on a nancial statement audit that the rm is conducting. Zimmerman is neither a member of the AICPA or CalCPA. Is Zimmerman bound by AICPA pronouncements?

A No. Only members of the AICPA must follow AICPA pronouncements.

B Yes. In many instances California licensees must adhere to AICPA pronouncements, whether or not they are mem- bers of the AICPA.

C Only if she is a member of both the AICPA and CalCPA.

D None of the above.