In accordance with the independence standards of the GAO
for performing audits in accordance with generally accepted government
auditing standards, which of the following is not an example
of an external impairment of independence?

(c) The requirement is to identify the example that does
not represent an external impairment of independence. Answer
(c) is correct because this item is an example of a personal impairment
of independence. Answers (a), (b) and (d) are incorrect
because they are all examples of external impairments of
independence.