Which of the following does not impair independence of an auditor with respect to an audit client under the AICPA Code of Professional Conduct? A. Serving on advisory Committee where the function is purely advisory and does not make decisions for the client. B. A client who is more than one year overdue in payment of professional fees. C. Committing the client to an IRS settlement on a tax examination. D. A client sues the auditor for audit services provided to the client