A Covered Member (I

A covered member (i.e., the auditor) will be considered independent from the client if his or her close relative:

A) has a direct financial interest in the client.
B) is an employee of the client in a key position.
C) has a financial interest in a client that allows the relative to have an insignificant influence over the activities of the client.
D) has a material indirect financial interest in a client.