Nonattest services that impair independence

The member was engaged to prepare financial statements using information provided by the client. As part of the engagement, the member entered the trial balance information received from the client into a commercial off-the-shelf (COTS) software product (For example, QuickBooks) to generate the financial statements. The member provided the client with a hard copy of the financial statements and supporting documents. The client has since switched CPAs and requested that the member send the data file to new CPA. Must the member make the data file available to the new CPA?
The member was engaged to prepare a tax return. The tax client dropped off related tax documents at the member’s office. As part of the engagement, the member scanned the documents and posted them to the member’s portal. Did the member meet the obligation to return client-provided records to the client?
Can the firm still perform the attest engagement if it has been determined that there is a significant familiarity threat to the “Independence Rules” because one or more senior personnel has served on the attest engagement team for a long period of time?
What are some examples of nonattest services that impair independence?