Each of the following represents different client requests for engagements related to WebTrust and SysTrust assurance services.

a. Ware Hospital Systems, Inc. is in the process of developing a new patient records system. Management has approached a licensed SysTrust accountant to perform a SysTrust engagement on its new system. Specifically, management wants the CPA to examine the system's processing integrity using the Trust Services processing integrity principle and criteria. The examination will be scheduled prior to the new system's implementation.

b. MoonBay.com's management requested that their auditor perform a WebTrust assurance service on their assertion about MoonBay.com e-commerce policies' compliance with the five Trust Services principles and criteria. Although the auditor is not a registered WebTrust provider, the CPA firm is a member of the AICPA.

c. The board of directors of Ferguson Hardware Company has requested that their auditor perform a SysTrust assurance services engagement on its information technology system. The board has requested that the auditor, who is a licensed SysTrust provider, report solely on the company's IT availability policies and controls using the Trust Services availability principle and criteria.

d. Management of Greenshield Technology, Inc. requested that its auditors perform a
WebTrust assurance services engagement on its e-commerce security policies. The CPA firm performed the WebTrust services as of April 30, 2011, and has not updated its work. Management wants its WebTrust seal to stay posted on its Web site through May 31, 2012.

Required
Consider each request separately. Describe whether the requested assurance service can be performed.