In which of the following circumstances a direct financial interest violates independence? Having an audit engagement where payment of audit fees is made by management B) Having any financial interest in the client by close relatives such as parents, brother Having close relatives such as brothers, sisters, or in-laws who are employed by the fund that has an ownership interest in the client. D Having a successor CPA firm changes its stance based on facts and circumstances Point a direct financial interest violates independence? nere payment of audit fees is made by management rather than the audit committee. che client by close relatives such as parents, brothers, and sisters. others, sisters, or in-laws who are employed by the client or own shares in a mutual est in the client. nges its stance based on facts and circumstances offered by the predecessor CPA firm