Susana Millar left the public accounting firm BDB, LLP on September 17, 2017. Prior to that time, she served as concurring partner on the Unigate Dairies, Inc., audit (the last Unigate engagement she had any involvement in was completed on April 14, 2018). On February 10, 2019, Susana became Controller of Unigate Dairies. BDB, LLP is still the dairy's auditor and plans to complete the audit of Unigate's 2018 financial statements on March 12, 2019. Interim audit procedures relating to Unigate's 2018 financial commenced on September 28, 2018. 

Is BDB independent with respect to the audit of Unigate's 2018 financial statements?  Explain the reasoning.