Which of the following is an example of a management participation threat? A. A covered member has a material joint business arrangement with an attest client. B. A covered member supervises an attest client's employees. C. A covered member relies heavily on revenue from a single attest client. D. A covered member provides expert witness services to an attest client. Independence would be impaired in which one of the following situations? A. A covered member provides training to attest client personnel on the effects of a new accounting standard. B. A covered member assists an attest client's management in drafting implementation strategies used to implement a new accounting standard. C. A covered member develops an attest client's financial information system. D. A covered member prepares a bank reconciliation that identifies reconciling items for an attest client's evaluation. Which of the following represents an immediate family member of a covered member? A. Cousin. B. Parent. C. Sibling. D. Dependent. If a covered member performs bookkeeping services for an attest client, which type of threat to independence is most likely to exist? A. Self-review threat B. Advocacy threat C. Self-interest threat D. Undue influence threat In which one of the following situations would independence not be impaired? A. A covered member's spouse works as the CFO for the attest client. B. A covered member performs ongoing network maintenance for an attest client. C. A covered member owns a material indirect financial interest of an attest client. D. A covered member processes an attest client's payroll using payroll time records that the attest client has provided and approved