Connor & Sullivan CPAs has one office. Which of the following is least likely to impair independence with respect to an audit client?
A. A partner in the firm has an investment in a mutual fund that has a direct interest in the client.
B. The client owes the firm for two prior years' audit fees.
C. The husband of a partner in the firm has a small direct financial interest in the client.
D. A partner in the CPA firm is the son of the president of the client.
Answer: A
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