Smith & Smith CPA's audit Scott Brothers Construction, an entity that must file its audit reports with the Government Accountability In addition to the audit Smith & Smith CPA's provide some nonaudit work that is neither significant nor material to the audited financial statements. Barnes, a semi$-$senior at Smith & Smith CPA's, did most of this nonaudit work for $20$X$2.$ He$,$ along with others, are assigned to work on the $20$X$2$ annual audit for Scott Brothers Construction.If Barnes works on the $20$X$2$ audit, which of the following is true concerning Smith & Smith CPA's independence with respect to the audit of Scott Brothers Construction? If Smith & Smith CPA's returns the fees received from the nonaudit work performed by Barnes, their independence would not be impaired. Smith & Smith CPA's independence would not be impaired. Since the nonaudit work was neither significant nor material, Smith & Smith CPA's independence would not be impaired. Smith & Smith CPA's independence would be impaired.