“Early Testing” is a well-known best practice in software testing, promoting the involvement of testers early in the project — ideally during requirements definition — to identify ambiguities, risks, and inconsistencies.

Option B is correct because involving both testers and business analysts in defining acceptance criteria helps ensure those criteria are clear, testable, and aligned with business needs from the outset. This leads to fewer misunderstandings and defects later in the lifecycle.

Other options:

A is incorrect — Agile does not eliminate requirements engineering; it adapts it with user stories, refinement, and just-in-time elaboration.

C is incorrect — test analysis interprets existing requirements; it doesn’t produce them.

D is false — while some level of test independence is valuable, Agile promotes collaboration between roles to achieve shared understanding.

Answer: B. The joint work of business analyst and testers on acceptance criteria and acceptance test cases contributes to the "Early Testing" best practice