e)Bill Holland , a chartered accountant ,sets up a casualty and re insurance agency to complement his auditing and tax services .He doesn't use his own name on anything relating to insurance agency and has a highly competent manager,Simone Taylor, who runs it .Holland often requests that Taylor review the adequacy of the client's insurance with management if the client seems underinsured . f)Emma Lawrence, a public accountant in a small country town,provides tax services,management advisory services ,bookkeeping services and conducts audits for the same client .Since the rm is small the same person often carries out all the services