Under the SEC independence rules, which scenario will require a one$-$year "cooling$-$off" period before a firm

member's employment at a client company begins?

A nonattest clent offers to hire its firm's lead audt partner to be its new CFO.

A lead audt partner accepts an intemal audt director position at her clients company.

A tax manager is offered a senior position with the client.

A tax client offers a partner a managerial position at the company.