A Governmental Auditor Assigned to Audit the Financial Statements of the State

A governmental auditor assigned to audit the financial statements of the state highway department would not be considered independent if the auditor

A) spouse was the CFO of the highway department.
B) lived in the state and utilized the highway system on a daily basis.
C) performed audits of the state budget that included funding to the highway department.
D) reported the audit findings to the transportation committee of the state legislature.