For each of the following situations, indicate whether or not the CPA may be in violation of the AICPA Code of Ethics. Explain why you think so by using specific rules in the Code, whether or not there is a determined violation, so you should state that clearly.

1- Pera, CPA, has extensive knowledge of tax law, and has realized that he knows many people who prepare their own tax returns. Therefore, it has proposed that they review their forms and not charge them any fees for said review. However, he tells them that he is going to charge them a third of the total amount of savings that he is able to identify in the review of each return.

2- Darden, CPA, and his associates already audit several municipalities. However, he proposes contacting other CPAs so that they get more municipalities as clients. In fact, he offers to pay them a commission as intermediaries of $500 (finder's fee) per customer they get him.

3- The firm of Bell & Greer, CPAs, was hired by Trek Corporation, a private entity, to carry out the audit for the year ending December 31, 2019. Bell & Greer has two offices: one in Los Angeles, CA , and another in Newport Beach, CA. The Loa Angeles office will audit Trek Corporation. One of the partners in the Los Angeles office of Bell & Greer invested in the acquisition of a ranch in Montana jointly with one of the directors of Trek Corporation. The value of the investment is substantial to the personal capital of each of them.