Shaun & McGinnes, CPAs is a large local CPA firm that performs various engagements for clients including attest engagements. The firm has 50 professional staff, 10 administrative staff, and 6 partners. While surveying its staff to identify any threats, the firm has discovered issues that might threaten independence with their attest clients.

Which of the following situations would impair the firm's independence?

1. 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.

II. 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.

III. Reesa is the executor of an estate that owns a rajority of an attest client's stock. Reesa serves on the attest engagement team.

1. land II
2. Il and IlI
3. None of the above
4. All of the above