In which of the following situations would a covered member’s independence be considered to be impaired? The covered member maintains a checking account that is fully insured by a government deposit insurance agency at an audit-client financial institution. The covered member has a direct financial interest in an audit client, but the interest is maintained in a blind trust. The covered member owns a commercial building and leases it to an audit client. The lease is properly classified as a finance lease, and the rental income is material to the CPA.