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Question: Yolanda is the executive in charge of the Santa Fe office of Best & Co, an international public accounting firm. She is responsible for the practice in all areas of audit, tax, and consulting, but she does not serve as a field audit partner or a reviewer. Javier is the partner in charge of the Besame Inc. audit (an SEC filing). Is Best & Co independent if

(a) Yolanda owns common stock of Besame or

(b) her brother owns 10 shares of the common stock of Besame?

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