Which of the following will not impair independence under the U.S. Department of Labor's independence under the u.s. department of labor's independence rules for audits of employee benefit plans?

a. An actuary employed by the audit firm performs services for the employee benefit plan.

b. The audit firm has a material indirect financial interest in the sponsor of the employee benefit plan

c. A member of the audit firm maintains the financial record of the employee benefit plan

d. A partner on the engagement team serves on the board of directors of the plan sponsor