Under the AICPA independence rules, the auditor
A.
is prohibited from performing a company's audit and installing and designing the client's new information system.
B.
does not need to document the understanding and willingness of the client to perform all management functions associated with the nonaudit service.
C.
is prohibited from doing any bookkeeping services for the client if performing the audit.
D.
must follow the more restrictive SEC independence rules when dealing with a public company.