Choice "D" is correct. Rule 101 of the Code of Conduct requires auditors to be independent of their clients. Independence is not impaired by an immediate family member's employment with a client provided that (s)he is not in a key position. Having a policy-making position in the client's finance division would clearly be a key position.
Choices "b", "c", and "a" are incorrect. Having a marketing position, a position in research and development or a position in human resources would not be directly related to financial activities.
