Is my answer correct? thanks

The SEC has historically raised questions regarding the independence of firms that derive a significant portion of their total revenues from one audit client or group of clients because the SEC staff believes this situation causes CPA firms to Profit excessively from a client or group of clients Depend too heavily on the fees generated by the client or clients. O Have a mutuality of interests with the client or group of clients. Place too heavy a burden on the client's financial position