A direct financial interest violates independence in which of the following circumstances?

when close relatives such as nondependent children, brothers, and sisters have a significant financial interest in the client

when close relatives such as nondependent children, brothers, and sisters have any financial interest in the client when the CPA owns shares in a mutual fund that has an ownership interest in the client

when close relatives such as a brother, sister, or in-laws are employed by the client in their engineering department