A registered public accounting firm is conducting an audit of an issuer and initiated its current-year audit on January 1, Year
3. Many of the firm's former auditors are now employed by the client. Under which of the following circumstances may the firm perform the audit?
A. The client's CFO was the lead partner on the audit until December 31, Year 1.
B. The client's CEO was a manager on the audit until June 30 , Year 2.
C. The client's controller was a staff accountant on the audit for two weeks during Year 2.
D. The client's chief accounting officer was the concurring partner on the audit until April 15, Year 2.
