The SEC Approach to Independence Emphasizes Independence in Fact and Appearance

Multiple Choice

The SEC approach to independence emphasizes independence in fact and appearance in all of the following ways except:

A) Proscribing certain financial interests in an audit client.
B) Whether a conceptual framework approach is used for evaluating ethics violations
C) Restricting certain nonauditing services to audit clients.
D) Subjecting all auditor conduct to a standard of independence.