State whether PA is associated with the financial information in the following independent situations.

a. PA compiles financial statements and prepares the corporate tax return for Appaloosa Inc.

b. PA advised Brumby Inc. on a sinking-fund amortization policy for its real estate investments; Brumby is the audit client of a different PA.

c. Criollo Inc. provides its banker with internal financial statements that have not been compiled, reviewed, or audited by PA, and informs the banker that PA is Criollo’s independent accountant.

d. Fjord Company Ltd. is producing promotional material for its sales staff to use to attract new customers. The promotional material includes a section titled “Fjord Company Facts” that lists company information such as the names of Fjord’s CEO, CFP, COO, law firm, and accountant.

e. PA has performed an audit of Haflinger Inc. and has concluded that a denial of opinion is warranted because of severe internal control weaknesses and concerns about management’s integrity.

f. PA prepares Hunter Inc.’s corporate tax return based solely on financial information produced by Hunter’s accounting staff.