True and False

1. Under Rule 101, Independence, independence is considered to be impaired if fees remain unpaid for professional services provide more than one year prior to the date of the report.

2. Under rule 301, Confidential client Information, permission is not required from the client to use the working papers relating to that client during an AICPA-authorized peer review program with another CPA firm

3. Information obtained by a CPA from a client is legally considered privileged in federal courts and in a number of, but not all, state courts