NOTE: This case requires the availability of AICPA AT Section $320$ of the professional attestation standards. AICPA professional standards are available on a subscription basis. Many universities have such subscriptions. Assume that you are working for a firm that is beginning to perform System and Organization Controls $($SOC$)$ engagements. Several practice issues have arisen for which you have been asked to find answers in the professional standards. Go to Attestation Standard titled Reporting on an Examination of Controls at a Service Organization Relevant to a User Entities' Internal Control Over Financial Reporting $($AT$-$C Section $320)$ to answer the following inquiries with quotes from the standard.

a$.$ A client has requested that the firm reduce the scope of the engagement. Is this allowable?

b$.$ On one of the engagements, the firm has decided to disclaim an opinion but wants to include the results of certain tests performed. Is this allowable?

c$.$ The firm is considering accepting an engagement, but it is not independent of all of the entities using the services of the service organization. Is this a problem?