A direct financial interest violates independence in which of the following circumstances?

A、whencloserelativessuchasnondependentchildren,brothers,andsistershaveasignificantfinancialinterestintheclient;
B、whencloserelativessuchasnondependentchildren,brothers,andsistershaveanyfinancialinterestintheclient;
C、whentheCPAownssharesinamutualfundthathasanownershipinterestintheclient;
D、whencloserelativessuchasabrother,sister,orin-lawsareemployedbytheclientintheirengineeringdepartment