Detailed Answer
(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).