In Which of the Following Instances Would the Independence of the CPA

Multiple Choice

In which of the following instances would the independence of the CPA not be considered to be impaired? The CPA has been retained as the auditor of a brokerage firm:

A) which owes the CPA audit fees for more than one year.
B) in which the CPA has a large active account.
C) in which the CPA's brother is the controller.
D) which owes the CPA audit fees for current year services and has just filed a petition for bankruptcy.