Which of the following scenarios is an example of independence within the role of the...

Financial accountant updates the directors details in the statutory accounts based on the updates provided by the Company Secretary

Financial accountant includes the corporation tax provision in the statutory accounts as calculated by the treasury department

Management accountant chooses to apply depreciation rates based on known replacement date of assets, rather than following accounting standards.

Management accountant prepares variance reports based on comparing actual financial data with budgeted expectations.