Which of the following statements best defines the principle of independence as per AICPA's Code of Professional Conduct, ET Sec. 55, Article IV?
A.) It induces members to disclose any confidential client information without the specific consent of the client.
B.) It requires a member to discharge professional responsibilities with competence and diligence.
C.) It precludes relationships that may appear to impair a member's objectivity in rendering various professional services.
D.) It imposes the responsibility to render services promptly and carefully, to be thorough, and to observe applicable technical and ethical standards.