An accounting firms independence is most likely to be impaired when 17. A.The firm has a material financial interest in a nonclient but does not know of the clients material financial interest in the investee. B.An immediate family member is employed by the client in other than a key position. C.The firm and the client have a material cooperative arrangement. D.In an agreed-upon procedures engagement, the firm is independent of the responsible party but not the party that engaged the firm