If requested to perform a review engagement for a nonissuer in which an accountant has an immaterial direct financial interest, the accountant is:
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a. | Not independent and, therefore, may issue a review report, but may not issue an auditor's opinion. | |
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 not be associated with the financial statements. |
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