Final answer:
The option 'auditor independence' is not a qualitative characteristic of accounting information according to the FASB's conceptual framework; it relates to the auditing process rather than the information itself.
Step-by-step explanation:
The qualitative characteristics of accounting information according to the Financial Accounting Standards Board's (FASB) conceptual framework include attributes such as relevance, which encompasses predictive value and confirmatory value; and the faithful representation, which includes completeness, neutrality, and free from error. Out of the options provided, auditor independence is not a qualitative characteristic of accounting information; rather, it is an aspect of the auditing profession that assures the objectivity and credibility of the financial statements. Neutrality, timeliness, and predictive value are, indeed, qualitative characteristics according to the FASB's framework, which endeavors to make financial information useful to investors, creditors, and other users.