The questions that follow are based on Rule 101 of the AICPA Code of the Professional Conduct as it relates to independence and family relationships. Check yes if the situation violates the rules, no if it does not. a. A partner's dependent is a 5% limited partner in a firm client. Does the parent's direct financial interest in the client impair the firm's independence? b. A partner assigned to a firm's New York office is married to the president of a client for which the firm's Connecticut office performs audit services. If the partner does not perform services out of or for the Connecticut office, cannot exercise significant influence over the engagement, and has no involvement with the engagement, such as consulting on accounting or auditing issues, is the firm's independence impaired? c. A CPA's father acquired a 10% interest in his son's audit client. The investment is material to the father's net worth. If the son is aware of his father's investment and the CPA participates in the audit engagement, is the firm's independence impaired? d. An audit partner has a brother who owns a 60% interest in an audit client, which is material to the brother's net worth. If the partner participates in the audit engagement, but does not know about his brother's investment, is the firm's independence impaired?