Shaun & McGinnes, CPA's is a large local CPA firm that performs a number of different engagements for its clients including attest engagements. The firm has fifty professional staff, ten administrative staff, and six partners. While surveying its staff to determine if any threats to independence exist, the firm has come upon a number of issues that might threaten their independence with respect to their attest clients. Which of the following situations found through the survey would impair the firm's independence?

• a) Sandy is a director of a trade association that is an attest client of the firm. Sandy is the partner in charge of the attest engagement.
• b) Marco serves on a citizens advisory committee that is studying changes to the form of a city government that the firm audits. Marco serves on the city government audit team. Marco's role and the committee's role are exclusively advisory in nature.
• c) Reesa is the executor of an estate that owns a majority of an attest client's stock. Reesa serves on the attest engagement team.
• d) All of the above would impair the firm's independence
• e) Both a. and c. would impair the firm's independence