Choice "D" is correct. Financial information systems design and implementation to an attestation client would impair independence. In addition, all non-audit services, except those that fall under the de minimis exception, need to be preapproved by the audit committee. Note to Students: This question implies that there are three unique situations in which the auditor may provide an issuer client non-audit services without impairing independence and without obtaining the preapproval of the audit committee. However, Regulation S-X provides that all three conditions must be met. The incorrect answers in this question are ALL required in order to satisfy the exception.