What conditions must be met for a member or student to still participate in an assurance engagement despite financial interests?
a. Financial interest restricted to minimum amount that is a prerequisite of membership
b. Assets of the client cannot be distributed to individuals other than as patronage dividends or circumstances of forced expropriation or liquidation
c. Member, student, or immediate or close family member (i) does not serve on the governing body or as an officer, (ii) ____________, (iii) does not have the right or responsibility to exercise significant influence over financial or accounting policies (iv) does not exercise any right derived from membership to vote at meetings (v) cannot dispose of financial interest for gain