According to the standards of the profession, which of the following activities would most likely not impair a CPA’s independence?

(a) The requirement is to determine the activity that would most likely not impair a CPA’s independence. Accounting and consulting services do not normally impair independence because the member’s role is advisory in nature (ET 191). Answers (b) and (c) are incorrect because management functions are being performed (ET 191). Answer (d) is incorrect because accepting a luxurious gift impairs a CPA’s independence (ET 191).