D is corrent because SSARS allow a compilation to be performed by a CPA who is not independent.
A is incorrect because an accountant is precluded from issuing a review report on the financial statements of an entity with respect to which the CPA is not independent.
B is incorrect because a qualified opinion presupposes the performance of an audit; audits must be performed by independent auditors.
C is incorrect because independence is necessary for an auditor to issue letters to underwriters, or "comfort letters."
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