Which statement is correct about the AICPA Code of Professional Conduct $($the code$)?$

The code does not apply to members who are retired or between jobs. Rules applicable to members in business appear in part $3$ of the code. The preface is an insignificant part of the code. Rules applicable to members in public practice appear in part $1$ of the code.

She should not provide audit services to Tandem Electric. She should not participate in the audit unless she obtains a written waiver from her firm's general counsel. She should participate on the audit engagement because her firm wants her to$.$ She should document her assessment of independence, which should include a sworn statement from Joseph.