A CPA works for a public accounting firm only during tax season. The firm allows the CPA total control over the work schedule and performance. Which employment relationship is described?

An at-will employee works under an employment agreement that can be terminated by either party at any time for any reason, as long as it is not illegal. However, this choice does not fit the scenario, as the CPA has control over their work schedule and is not subject to the firm's direct oversight typical of at-will employment.

A common law agent acts on behalf of another party (the principal) and typically follows their directions in the performance of duties. In this case, the CPA operates independently rather than as an agent representing the firm, as they have full control over their work, which excludes the characteristics of a common law agency relationship.

A temporary employee is hired for a limited time to perform specific tasks, typically under the direct supervision of the employer. In contrast, the CPA's total control over their work schedule and performance indicates an independent contractor status rather than a temporary employee relationship, which would involve less autonomy.