BrockChilton is a small-medium auditing firm that specialises in auditing retirement villages. BrockChilton is currently auditing the accounts of Ventnor Retirement Village, a place where Jenny Chilton's mother owns a unit. Jenny is a director at BrockChilton and after meeting with the retirement village manager agreed to take on the engagement and personally oversee the audit. The unit Jenny's mother owns is material to her net worth.

Required :

Explain whether the independence requirements of APES110 have been breached and justify your answer.