If Requested to Perform a Review Engagement for a Nonissuer

Multiple Choice

If requested to perform a review engagement for a nonissuer in which an accountant has an immaterial direct financial interest, the accountant is:

A) Not independent and, therefore, may not be associated with the financial statements.
B) Not independent and, therefore, may not issue a review report.
C) Not independent and, therefore, may issue a review report, but may not issue an auditor's opinion.
D) Independent because the financial interest is immaterial and, therefore, may issue a review report.