Oehlers, CPA, is a staff auditor participating in the engagement of Capital Trust, Inc. Which...

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Accounting

Oehlers, CPA, is a staff auditor participating in the engagement of Capital Trust, Inc. Which of the following circumstances impairs Oehlers' independence?
A. During the period of professional engagement, Capital Trust and Oehlers discussed business over lunch at a first - class restaurant.
B. Oehlers' friend, an employee of another local accounting firm, prepares the tax return of Capital Trust's CEO.
C. Oehlers' and Capital Trust's 401 K plans own stock with the same corporation.
D. Oehlers' sister is an internal auditor employed by Capital Trust
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