An accounting firm's independence is most likely to be impaired when:
A. The firm has a material financial interest in a nonclient but does not know of the client's material financial interest in the investee.
B. An immediate family member is employed by the client in other than a key position.
C. The firm and the client have a material cooperative arrangement.
D. In an agreed-upon procedures engagement, the firm is independent of the responsible party but not the party that engaged the firm.