Wu, a member, is an audit manager at the rm of Winn & White, CPA's. Wu teaches intermediate accounting at North StateUniversity, an audit client of Winn & White, CPA's. Wu is employed by North State University on a part-time non-tenured basis. Wudoes not participate in the audit of North State University nor is he in a position to inuence the audit in any way. Wu is required to participate in an employee benet plan sponsored by North State University but does not make any contributions beyond what isrequired of him. Which of the following statements is true regarding the rm's independence with respect to the audit of NorthState University as it relates to Wu's teaching position as described?

a) Wu's teaching position as described does not impair the rm's independence.

b) Wu's participation in the employee benet plan will impair the rm's independence.

c) Wu's teaching position is not allowed in any capacity if the rm wants to maintain its independence with respect to the auditof North State University.

d) None of the above statements is true.