Regarding employment or association with attest clients, the employment of a former partner by a client in a key position most likely impairs firm independence if
A. Team members have interactions with the former partner.
B. The former partner cannot influence the accounting firm’s operations.
C. Amounts are to be paid to the former partner based on a fixed formula.
D. The former partner consults with the accounting firm.

D. The former partner consults with the accounting firm.

Explanation:

An attest client is defined as a person or entity that an attest activity is performed for.

An attest service is performed by a third party who provides an independent review of a client's business based on specific procedures.

For example when an auditor performs independent review of a company's financial records.

The relationship with an attest client must be carefully considered before an engagement is accepted.

So in this scenario if a former employee of a firm is employed by an attest client it will impair the firm's independence if the former partner still consults with the firm.

explanation:

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