$16.$ In some situations, the interpretation of the ethical rules permits former partners or former shareholders to have relationships with a client of the firm without affecting the independence. Which of the following situations would not cause a loss of independence?

A$.$ The former partner severs relations with the firm and accepts employment with the firm's client after having been retired for $48$ months.

B$.$ The former partner uses the audit firm's office space and has a significant influence over a client.

C$.$ The former partner invests in a current client of the firm and receives retirement benefits from the CA firm which are dependent upon the firm's profitability.

D$.$ All the above would cause a loss of independence.

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