Who among the following CPAs would be only a MIB, and not also a MIPP?

FINANCIAL ACCOUNTING
10th Edition
ISBN:9781259964947
Author:Libby
Publisher:Libby
Chapter1: Financial Statements And Business Decisions
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Who among the following CPAs would be only a MIB, and not also a MIPP?

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a. Tony, who is an auditor on the staff of his state agency's audit unit.
b. Alicia, a tax accountant for the ABC Accounting Firm whose primary responsibility is toprovide tax consulting advice to ABC's largest client, Microhard Corporation.
c. Adnan, a volunteer at a local homeless shelter who keeps the nonprofit's books.
d. Julietta, an auditor for the DEF Accounting Firm and senior partner on the audit team forMega Corporation.
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