25-22 (OBJECTIVE 25-5) The Independence rule requires that a member in public practice shall be independent in the performance of certain professional audit services. Consider the following situations: a. A company owned by the spouse of the partner on an audit engagement. b. A junior accountant on the team conducting an audit of a large client. c. A tax partner who provides five hours of tax services to a client. The partner and the audit firm do not provide any attesting services to the client. d. The retirement plan of an accounting company. e. The parent of an audit manager employed in a client's company, but the audit man- ager is not involved with the audit engagement and has no direct influence on anyone on the engagement team