Under the AICPA Independence Rules, Independence Can Be Considered Impaired

Under the AICPA independence rules, independence can be considered impaired when:

A) billed fees remain unpaid for professional services for more than ninety days.
B) a client in bankruptcy has unpaid fees for more than one year.
C) there is litigation by the client related to the auditor's tax or other nonaudit services.
D) when there is a lawsuit by the client claiming deficiencies in the previous year's audit.