Independence would not be impaired if you participated on an attest engagement team and your... a$.$ Nondependent child holds a key position at the attest client b$.$ Brother$-$in$-$law holds a key position and direct finance interest in the attest client c$.$ Spouse or spousal equivalent member has a direct financial interest in the attest client. d$.$ Sibling has a financial interest in the attest client that is not material to their net worth but enables them to exercise significant influence over the attest client