Kar, CPA, is a staff auditor participating in the audit engagement of Fort, Inc. Which of the following circumstances impairs Kar’s independence?

a. During the period of the professional engagement, Fort gives Kar tickets to a football game worth

$75.

b. Kar owns stock in a corporation that Fort’s 401(k)

plan also invests in.

c. Kar’s friend, an employee of another local accounting firm, prepares Fort’s tax returns.

d. Kar’s sibling is director of internal audit at Fort.