C is corrent because the SSARS require the accountant who performs a review to be independent.
A is incorrect because the SSARS state that an accountant who is not independent may issue a compilation report.
B is incorrect because Article IV of the Code of Professional Conduct states that the appearance of independence is not required in the case of tax practice.
D is incorrect because Article IV of the Code of Professional Conduct states that the appearance of independence is not required in the case of management advisory services.
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