According to the PCAOB, an accounting firm is most likely to be independent of its audit client if

a. A reasonable investor would conclude that it is not objective and impartial
b. The firm's audit professional is responsible for internal control over financial reporting
c. The firm's audit professional implemented the client's internal control over financial reporting
d. The firm recommended an aggressive tax position to the client that is more likely than not to be legally allowed

Ans: d. The firm recommended an aggressive tax position to the client that is more likely than not to be legally allowed