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C is corrent because as long as membership in a club is essentially a social matter, CPA independence is not impaired.
A is incorrect because the client’s guaranteeing of the mortgage on the CPA’s office represents a direct financial interest between the two parties and such interests are not permitted.
B is incorrect because placing either a direct financial interest or a material indirect financial interest in a blind trust does not eliminate the impairment of independence.
D is incorrect because a CPA’s material indirect financial interest which arises when a client leases part of an office building from a CPA impairs independence.