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Mr Brown is a senior manager in a small firm of Chartered Certified Accountants, Ropp & Co, and has been asked by Mr Smith, the managing director of Seesaw Co, to become their financial director. Initially, it is not expected that this will take up much of Mr Brown's time and so he will remain an employee of Ropp & Co for the foreseeable future.

Which of the following Chartered Certified Accountants could then act as auditor of Seesaw Co without infringing the provisions of the ACCA Code of Ethics and Conduct?


A. Mr Black, whose wife has a beneficial shareholding in Seesaw Co.
B. Mr Jones, who retired as managing director of Seesaw Co four years ago.
C. Mr Brown's wife, who works parttime from home.
D. A partner in Ropp & Co.
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