You are the partner in charge of a firm of accountants. You have returned from holiday and found a number of memos, each of which relates to a different audit:

(a) The audit senior in charge of the audit of A plc has become engaged to the chief accountant of the company. The happy couple met during the interim audit. The final audit is scheduled to commence in two weeks time.

(b) The audit partner in charge of B plc has been taken ill. Another partner has been asked to take charge of the work on an interim basis, but has refused on the grounds that she owns shares worth £1,000 in the company. The company’s market capitalisation is approximately £500,000.

(c) The audit manager in charge of the audit of C Ltd, a garage, has recently purchased a new car from the company, taking advantage of their low interest finance package.

(d) A friend of one of the firm’s partners is also the finance director of D plc. He is dissatisfied with the service provided by his present auditor and he would like your firm to accept nomination for appointment at the next annual general meeting.

(e) The directors of E plc have invited you to offer yourself for election as auditor at their next annual general meeting. They have indicated that the audit fee will be approximately £150,000. The gross recurring fee income of your firm is just over £1.5m per annum.

(f) The directors of F Ltd, a small manufacturing company, are thinking of retiring and have asked you to assist them in the preparation of a package of information which will be presented to support the sale of their controlling interest in the company.

They have offered to pay you a percentage of the amount raised by the sale in return for your help.
What action should you take with regard to each of these memos?