Under the Sarbanes-Oxley Act, which of the following services performed by registered accounting firms for their audit clients would not impair their independence?

Situational analysis, as part of the formal planning process,

A. focuses on the internal forces at work within an organization and examines influences from the external environment. B. focuses on the external forces at work within an organization and examines influences from the internal environment. C. focuses on the internal forces at work within an organization and examines influences from the internal environment. D. focuses on the external forces at work within an organization and examines influences from the external environment. E. focuses on past conditions, current trends, and future events. The situational analysis focuses on the internal forces at work in an organization or work unit and, consistent with the open-systems approach, examines influences from the external environment.

When using the market data approach in the appraisal process, many adjustments are often made, and any differences in the:

A: Subject property are averaged to a range of price; B: Comparables are adjusted to a market norm; C: Comparables are adjusted to the characteristics of the subject property; D: Subject property are adjusted to the standards set by the comparables.