Each of the following situations involves possible violations of the rules of conduct that apply to professional accountants discussed in the chapter. For each situation, state whether it is a violation of the rules as described. In those cases in which it is a violation, explain the nature of the vio¬ lation and the rationale for the existing rule.

a. Mario Danielli is the partner on the audit of a charitable organization. He is also a member of the board of direc¬ tors, but this position is honorary and does not involve performing a management function.

b. Fenn and Company, Public Accountants, has time avail¬ able on a computer that it uses primarily for its own record keeping. Aware that the computer facilities of Delta Equipment Corp., one of Fenn's audit clients, are inadequate for company needs, Fenn maintains on its computer certain routine accounting records for Delta.

c. Marie Godette, LLB, has a law practice. Godette has rec¬ ommended one of her clients to Sean O'Doyle, public accountant. O'Doyle has agreed to pay Godette 10 per¬ cent of the fee O'Doyle receives from Godette's client.

d. Theresa Barnes, CA, has an audit client, Choi, Inc., which uses another public accounting firm for management ser¬ vices work. Barnes sends her firm's literature covering its management services capabilities to Choi on a monthly basis unsolicited.

e. A bank issued a notice to its depositors that it was being audited and requested them to comply with the public accounting firm's effort to obtain a confirmation on the deposit balances. The bank printed the name and address of the public accounting firm in the notice. The public accounting firm has knowledge of the notice.

f. Wally Gutowski, a practicing public accountant, has written a tax article that is being published in a profes¬ sional publication. The publication wishes to inform its readers about Gutowski's background. The information.

which Gutowski has approved, includes his academic degrees, other articles he has had published in profes¬ sional journals, and a statement that he is a tax expert.
g. Marcel Poust, public accountant, has sold his public accounting practice, which includes bookkeeping, tax services, and auditing, to Sheila Lyons, public accoun¬ tant. Poust obtained permission from all audit clients for audit-related working papers before making them avail¬ able to Lyons. He did not get permission before releasing tax- and management services-related working papers.