Rocky point brewery (rpb) plans to file an initial public offering (ipo) in june 20x3. Olsen & alain, cpas (o&a) has performed calendar year end audits of rpb since 20x0 and also helps rpb prepare monthly financial statements in accordance with aicpa independence rules. O&a terminated the accounting services in december 20x2. Under sec independence rules, could rpb continue to engage o&a as its auditor when it files its ipo?.