A CPA Firm is engaged in a Financial Statement Attest Engagement for Ziggy Corporation. David Bowie Corp owns 35% of Ziggy Corp, and Ziggy Corp represents approximately 15% of David Bowie Corp's assets and revenue. The CPA Firm must remain independent of David Bowie because:
(a) David Bowie Corp and Ziggy Corp are a Network Firm.
(b) David Bowie Corp is an affiliate under A.
(c) David Bowie Corp is an affiliate under D.
(d) David Bowie Corp and the CPA firm are a Network Firm.
