A manager of a CPA firm creates a sole proprietorship to perform bookkeeping services for clients separate from his normal activities with the firm. The sole proprietorship is a separate legal entity from the CPA firm with no common ownership. The CPA firm has an audit client that this particular manager does not work on. May the manager provide bookkeeping services for this audit client through his sole proprietorship that would impair independence under Interpretation 101-3, Performance of Nonattest Services, of the Code of Professional Conduct