Which of the following will impair independence under the U.S. Department of Labor's independence rules for audits of employee benefit plans? A. The auditor also serves as an investment advisor to the employee benefit plan. B. The accountant is engaged to audit both the employee benefit plan and the financial statements of the plan sponsor. C. An actuary from the audit firm provides services to the employee benefit plan. D. A former employee of the benefit plan works for the audit firm but does not participate in the benefit plan audit