Final answer:
Chris, the CPA performing an audit for Sew Inc., must be independent of their client to conduct the audit objectively. Independence is crucial for auditors to maintain impartiality. Tax service providers like Jason do not have the same independence requirement as auditors.
Step-by-step explanation:
The independence requirement in the context of professional accounting services pertains to a CPA's ability to perform audit services without any biases or conflicts of interest. In the scenario given, Chris, who is performing an audit for Sew Inc., needs to be independent of their client to ensure that the audit is conducted objectively. Auditing standards require independence because the validity of an audit is based on the auditor's impartiality. In contrast, Jason, who provides tax services to Thread Corp., does not need to maintain independence to the same degree because tax services do not require the CPA to express an opinion on financial statements as audits do.