. A two-office firm, one in Chippewa Falls and another in Fargo, has an audit client that sells medical equipment. The lead audit partner for this client conducts the engagement in the Fargo office. Stockholdings in the client by which of the following persons would not impair the firms independence? a. A manager in Chippewa Falls who will provide 26 hours of non-attest services to the client this year. b. A Chippewa Falls staff person who provides no services to the client. c. A tax partner in the Fargo office who provides no services to the client. d. A Fargo staff person working on the audit engagement.