B$\mathrm{.}50$ SEC Independence Rules. Is independence impaired for the individual or the public

accounting firm on these SEC filing audits according to SEC independence rules?

a$.$ CPA Yolanda is the Best & Co engagement partner on the Casa Construction Company

$($CCC$)$ audit supervised from the Santa Fe office of the firm. Yolanda owns $100$ shares of

$CCC.$

b$.$ CPA Yolanda sold the $100CCC$ shares to CPA Javier, who is another partner in the Santa

Fe office but who is not involved in the CCC audit.

c$.$ CPA Javier transferred ownership of the $100CCC$ shares to his wife.

d$.$ CPA Javier's wife gave the shares to their $12-$year$-$old son.

e$.$ CPA Javier's son sold the shares to Javier's father.

f$.$ CPA Javier's father was happy to combine the $100CCC$ shares with shares he already

owned because now he owns $25$ percent of $CCC$ and can control many decisions of the

board of directors.

g$.$ CPA Javier's father declared personal bankruptcy and sold his CCC stock. CCC the

hired him to fill the newly created position of director of financial reporting.