Which of the Following Would Be Least Likely to Preclude

Multiple Choice

Which of the following would be least likely to preclude an audit firm from proposing on a potential client due to independence concerns?

A) A recently-promoted partner in the audit firm holds a financial interest in the potential client company.
B) Someone who resigned from the audit firm three years ago is now the Chief Accounting Officer at the potential client company.
C) The audit firm provides internal audit outsourcing and certain nonaudit services to the client company.
D) The audit firm's pension plan holds securities of the potential client company.