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If requested to perform a review engagement for a nonpublic entity 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. Independent because the financial interest is immaterial and, therefore, may issue a review report. C. Not independent and, therefore, may not issue a review report. D. Not independent and, therefore, may issue a review report, but may not issue an auditor’s opinion. |