Robert a member is a partner in Sandy &Rowens CPAs. The firm performs attest engagements for a number of clients for which they also provide appraisal, valuation and acturial services

which of the following appraisal, valuation or acturial services would impair the firm's independence if performed for an attest client

1. A Valuation of the client's proposed business combination where the results are not material to the client's financial statements

2. An appraisal of assets that are not material to the Client's financial statement

3. An acturial valuation of the Client's pension liabilities if those liabilities are material to the client's financial statements

1. One only

2. One and two only

3.Two snd Three

4 None of the above