Answer:
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.