Federal Tax Research 10th Edition by Steven Gill, Gerald Whittenburg, Roby Sawyers, Debra Sanders, William Raabe

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Under Rule 101(Independence),a CPA (or CPA firm) is not independent if one or more financial relationsh ps exist with aclient during the period of professionalengagement or at the issuing of the opinion.OisCtJss situations in v1h ch the CPA's independence !rightbe impaired.