Under which of the following circumstances would the independence of a CPA be considered impaired if the CPA, who also is an attorney, serves as auditor and provides legal services to the same private client? Multiple Choice When the CPA uses legal expertise to research a question of income tax law. 0 When the CPA, as legal agent, consummates a business acquisition for the client 0 0 When the legal services consist of an analysis of the terms of an existing lease agreement When the CPA's audit fees and legal fees are not billed separately. 0