Connor & Sullivan CPAs has one office. Which of the following is least likely to impair independence with respect to an audit client? Group of answer choices The husband of a partner in the firm has a small direct financial interest in the client. A partner in the CPA firm is the son of the president of the client. A partner in the firm has an investment in a mutual fund that has a direct interest in the client. The client owes the firm for two prior years' audit fees