Impairments of independence can occur when:
a. A CPA owns a material indirect financial interest in a client
b. Immediate family members of the CPA are in violation of the independence rules
c. A CPA owns a direct financial interest in a client
d. All of the above

Impairments of independence involves and it is not restricted to , scope limitations, properties, restrictions on access to records, personal conflict of interest, personnel and resource limitation.

So, it will occur when there are immediate family members of the CPA are in violation, CPA owns financial interest and it is direct on the client and CPA owns financial interest which is indirect with client.

Impairments of independence can occur when: a. A CPA owns a material indirect financial interest in a client b. Immediate family members of the CPA are in violation of the independence rules c. A CPA owns a direct financial interest in a client d. All of the above

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Impairments of independence can occur when:
a. A CPA owns a material indirect financial interest in a client
b. Immediate family members of the CPA are in violation of the independence rules
c. A CPA owns a direct financial interest in a client
d. All of the above