Which of the Following Statements Regarding Independence and Litigation Is

Which of the following statements regarding independence and litigation is FALSE?

A) When a public accountant (PA) and a client move into an adversary relationship and away from the cooperative one needed in an assurance engagement, independence is threatened by appearances of the PA trying to serve his or her own best interests.
B) PAs are still considered independent even if company management threatens to start a lawsuit against them.
C) PAs are not considered to be independent when company management actually starts a lawsuit against them.
D) PAs are not considered to be independent when company management alleges deficiencies in audit or other assurance work.