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Which of the following does not constitute a threat to independence under the ACCA's Code of Ethics and Conduct? A. An employee of an audit client has a loan on normal commercial terms from an audit client which is a retail banking institution. B. The audit firm makes a loan to an audit client. C. The audit engagement partner makes a loan to an audit client. D. A company guarantees the borrowings of its firm of auditors. E. A company makes a loan to its auditors. |