According to the Profession's Ethical Standards, an Auditor Would Be

Multiple Choice

According to the profession's ethical standards, an auditor would be considered independent in which one of the following instances?

A) The client owes the auditor fees for the last two annual audits.
B) An employee of the audit firm acts as the honorary treasurer for a charity that is an audit client.
C) The auditor's main bank account is held at a client financial institution.
D) The auditor is also a solicitor advising the client.