Brown, CPA, may participate as a member of the attest engagement team for a prospective client. He has independence concerns regarding a close relative who has an interest in the client. Which section of the AICPA Code of Professional Conduct best describes the application of independence rules to close relatives? Enter your response in the answer fields below. Guidance on correctly structuring your response appears above and below the answer fields. Choose a title from the list. Some examples of correctly formatted AU-C responses are AU-C123.45, AUCS123 456 AU-CS123 A45 AU-CS123 A456 AU-CS1234 56 AU-CS1234 567