Identify the correct statement about the PCAOB rules: A. Tax services may be provided to an individual in a financial reporting oversight role if the services cease prior to the Firm signing an engagement letter or beginning audit procedures for a client filing its initial IPO registration. B. The auditor need only communicate to the audit commitee independence problems that were not resolved. C. Pre-approval of tax services by the audit committee is required for tax services only if they are considered material to the financial statements. D. Contingent fees are permitted for tax or other services that are unrelated to the audit. Which of the following statements best describes the SEO 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