Which statement about the SEC independence rules on bookkeeping services is not accurate?

a) Bookkeeping services are prohibited even if the client approves the books and records as the services are performed.

b) Bookkeeping services are permitted if the individuals performing these services perform no other services.

c) Bookkeeping services are prohibited in most circumstances under the SEC's independence rules.

d) Bookkeeping services are prohibited even if the fees from these services are less than the audit fee.