Which of the following family relationships is most likely to Impair a CPA's Independence with respect to a particular audit client on which the CPA works as a "covered member? Multiple Choice A close relative has a material investment in that client of which the CPA is not aware. A cousin has an immaterial investment in the client of which the CPA is aware. The CPA's sister is controller of the audit client The CPA's spouse participates in a savings plan sponsored by the client