What is the independence rule in the following cases?

A) You do actuarial consulting to a public company that is a non- audit client

B) You own a nonmaterial investment in a mutual fund that holds an investment in one of your audit clients

C) You just left as a partner for PWC and are now assuming the position of chief financial officer of the audit client of PWC that you were the audit partner.

D) You do Valuation services for a private company that is an audit client