3. Can a CPA be independent without being objective? Why or why not? Can a CPA be objective without being independent? Why or why not? Does your answer matter assuming you only provide only non-auditing services to the client? What if you provide both audit and non-auditing services? An auditor can only exercise their independence when dealing with the issues relating to their audit work. This calls for objectivity in their work. This is because, whereas an auditor if independent in their work, they does not have an absolute independence in firm. Therefore, for a CPA to exercise their total independence they must be objective, otherwise, they will lose their independence, as it will raise issues relating with conflict of interest e when they indulge in non- accounting related issues. Being subjective will drive the CPA into personal issues with the department or a concerned executive, which compromises their independence (Mintz & Morris, 2014)- A CPA would not be able to exercise objective without being independent. This is because the lack of independence means the CPA is subject to the wishes and requirements of those in higher authority. Lack of independence will make it hard for the CPA to ask objective questions and queries that seem fraudulent, suspicious, or questionable from an executive who is wielding more authority over the accountant (Mintz & Morris, 2014). Therefore, it would be impossible for the CPA to act in an objective manner when they lack independence