In which of the following instances would the independence of the CPA not be considered to be impaired? The CPA has been retained as the auditor of a brokerage firm
A. Which owes the CPA audit fees for more than one year.
B. In which the CPA has a large active margin account.
C. In which the CPA's brother is the controller.
D. Which owes the CPA audit fees for current year services and has just filed a petition for bankruptcy.