According to DOL Interpretive Bulletin 75-9, one thing that would not impair an accountant's independence is d. The accountant is retained or engaged on a professional basis by the plan sponsor.
It covers the responsibilities of an accountant to their client in relation to employee benefit plans.
In section 75-9, it is shown that an accountant's independence is not impaired if they are hired on a professional basis by the sponsor of the plan they evaluate.
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