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5.Each of the following is an client EXCEPT for: outright restriction on providing non-attest services for an attest res a. Tax services inancial information systems design and implementation c. Appraisal or valuation services d. Internal audit outsourcing services e. Only Choice 1 and 2 are exceptions 6.Impairments of independence can occur when: a. A CPA owns a direct financial interest in a client b. A CPA owns a material indirect financial interest in a client c. Immediate family members of the CPA are in violation of the independence rules d. Only choice 1 and 2 e. All of the above 7 Which of the following immediate family members or close relatives independence rules that apply to the CPA? would not have to follow the a. CPA's spousal equivalent b. CPA's dependents c. CPA's uncle d. CPA's spouse 8.Which of the following attest services does not require independence? a. A compilation is not an attest service so independence is not required b. Review c. compilation is an attest service, but must state lack of independence in the compilation report . Audit