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A two - office firm, with one office in Rapid City, SD , and another in Lansing, MI , has an audit client that sells

A two-office firm, with one office in Rapid City, SD, and another in Lansing, MI, has an audit client that sells medical equipment. The lead audit partner for this client conducts the engagement in the Lansing office. Stock holdings in the client by which person would impair the firm's independence under the AICPA code?

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