House & Wine, CPAs is a one-office CPA firm that has audited Cabernet Enterprises for many years. James Vine, son of the owner of Cabernet Enterprises, graduated from college this year and was hired as a staff accountant by House & Wine, CPAs. James Vine is not dependent on his father. With respect to continuing audits of Cabernet Enterprises by House & Wine, CPAs, which of the following statements is incorrect?

• A) There is an independence problem in continuing to audit Cabernet Enterprises if James Vine works on the audit of this company.
• B) If James Vine does not work on the audit of Cabernet Enterprises, House & Wine, CPAS may continue to audit that company as independent auditors.
• C) If James Vine advances to the rank of manager, House & Wine, CPAs would not, because of that promotion, lose their independence with respect to Cabernet Enterprises.
• D) Since they are no longer independent, House & Wine, CPAs may no longer perform an audit of Cabernet Enterprises.