Axe Co$.,$ a large retailer specializing in fashion merchandise and apparel is receiving its yearly audit from StarShine external auditors. StarShine has been auditing Axe Co$.$ for a number of years and is very familiar with the client. StarShine has been assisting Axe Co$.$ with a recent secondary stock offering and providing technical advice to the client. Under this scenario, StarShine could be liable under which of the following?