I do not believe that this would be an impairment but I am not sure why. It does not seem to fall into any of my example categories of Self review threat, advocacy threat, familiarity threat, Undo influence threat, Financial self interest threat, Or management participation threat.

Assume that a CPA serves as an audit client's business consultant and performed each of the following services for the client. Discuss whether Independence would be impaired in each instance and why. Advising and directing the client in accounting treatment that the client employed for numerous complex accounting, apart from its audit of the client's financial statements