1. Dip-It Paint Corporation requires an audit for the current year. However, Dip-It has not paid Allen & Allen the fees due for tax-related services performed two years ago. Dip-It issued Allen & Allen a note for the unpaid fees, and Allen & Allen proceeded with the audit services.

2. A partner assigned to a firms New York office is married to the president of a client for which the firms Connecticut office performs audit services. The partner does not perform services out of or for the Connecticut office, cannot exercise significant influence over the engagement, and has no involvement with the engagement such as consulting on accounting or auditing issues.

3. Heath & Associates, CPAs, is the auditor of Halifax Investments, Inc., a public company. Heath makes most of its money by selling nonaudit services to its audit clients, but it ensures every service it provides for Halifax is in accordance with SEC rules and is preapproved by the companys audit committee. Last year, Heath billed the following to Halifax: audit fees $0.8 million, tax fees $2.3 million, and other fees $5.2 million. No services prohibited by the SEC were provided by Heath to Halifax, and the fee figures are appropriately disclosed in Halifaxs financial statements.

Do these above situations violate indepedence under AICPA standards? Explain.