In which of the following instances would the independence of the CPA NOT be considered to be impaired? The CPA has been retained as the auditor of a brokerage firm:Multiple Choicewhich owes the CPA audit fees for more than one year.in which the CPA has a large active account.in which the CPA's brother is the controller.which owes the CPA audit fees for current year services and has just filed a petition for bankruptcy.