a. LO 3.5 A public accounting firm would least likely be considered in violation of the AICPA Independence Rule in which of the following instances? (1) A partner’s checking account, which is fully insured by the Federal Deposit Insurance Corporation, is held at a financial institution for which the public accounting firm performs attest services. (2) A manager of the firm donates services as vice president of a charitable organization that is an audit client of the firm. (3) An attest client owes the firm fees for last year’s annual audit. (4) A covered member’s dependent son owns stock in an attest client.