(A) one audit firm should audit the IFI and a different firm should audit the financial statements for the year as a whole.
(B) one accountancy firm should review the IFI and a different firm should audit the financial statements for the year as a whole.
(C) the same firm should audit the IFI and the financial statements for the year as a whole.
(D) the same firm should review the IFI and the financial statements for the year as a whol

