Which of the following is least likely to impair a CPA firm's independence with respect to an audit client in the Oklahoma City office of a national CPA firm? A partner in the Oklahoma City office owns an immaterial amount of stock in the client. A partner in the Jersey City office owns $25\%$ of the client's stock.A partner in the Oklahoma City office, who does not work on the audit engagement, previously served as controller for the audit client.A partner in the Chicago office previously served as$.$ vice president of finance for the audit client.