For each of the following scenarios, indicate whether in your opinion it is a violation of the HKICPA Code of Ethics. Specifically, for each scenario, choose one of the following options: (1) not likely to be a violation; (2) likely to be a violation; or (3) clearly a violation. For each scenario, clearly explain your reasoning.

Haskins and Sells, CPAs, is a large accounting firm that provides a wide array of attestation, taxation and consulting services. The firm has recently accepted the audit engagement for Landmark Casinos, a listed entity. Landmark provides its employees with post-retirement medical benefits, which results in material annual expenses and liabilities. Haskins and Sells agrees to assist Landmark in estimating the annual expense and year-end liability associated with its post-retirement benefit plan for the year under audit. These services would be provided by the consulting division of Haskins and Sells, which has minimal interaction with the auditing division.