For each of the following situations, what ethical problem may or may not be present. Other than issue cited, there are no other issues with the audit:

a. Scott CPA names his audit firm Super Audits, Inc. He also advertises that his firm's promise to the audit client is: Satisfaction Guaranteed!

b. Nina CPA works for the accounting firm of Dima and Associates, CPA. She leaves the accounting firm and goes to work for one of her former clients as Chief Financial Officer. Nina's new employer is: i. Not publicly traded. ii. Publicly traded.

c. Scott CPA works on the audit of Pepper, Inc. and his significant other works as Chief Financial Officer for Pepper. Scott's significant other is his: i. Live in Girlfriend. ii. Spouse.

d. Nina CPA goes to her audit client and explains that they can get a substantial refund on their tax bill if they follow her controversial but potentially lucrative suggestion. The amounts are material

e. Scott CPA audits Pepper Inc. Because Pepper is small and uses cash basis accounting. Scott calculates and enters all Adjusting Journal Entries into Pepper's books. Scott converts the books into proper accrual basis financial statements, prepares the Notes to the Financial Statements, and issues an Unqualified Opinion.