Gina's audit client asks her to maintain its accounting records. Which statement best describes whether she can perform the service under the SEC independence rules?
a) Gina can maintain the accounting records as it does not impair independence.
b) Gina cannot maintain the accounting records as it impairs independence.
c) Gina can do so as long as she discloses her role in the records maintenance.
d) Gina needs approval from the audit committee to maintain the records.
