The following individuals all work for a CPA firm with 17 offices located through the United States. Which of these individuals must wait one year before commencing work for their client?
a. An audit partner who served as the lead partner on a publicly traded client's audit engagement team over the past three years. The audit partner has been offered a position as the Chief Accounting Officer of this client.
b. An audit partner who never served on the engagement team of the client that wishes to hire her, but she did serve recently as the lead partner on several other audits of publicly-traded clients over that conduct business in the same industry. The audit partner has been offered a position as the Chief Financial Officer of this client.
c. A concurring partner who served as this publicly traded client's audit engagement team over the past two years. The audit partner has been offered a position as Head of Investment Portfolio Analysis for this client.
d. A junior staff auditor who worked on a family-owned client's audit engagement team over the past three years. This staff auditor has been offered a position as the Chief Accounting Officer of this client.
e. A tax partner who served as a tax consultant to a publicly traded client over the past nine years. The audit partner has been offered a position as the Chief Executive Officer of this client.