Part A Consider the following independent situations: (i) An auditor places a full-page colour advertisement in a business magazine that describes some of the services it provides. (ii) An auditor personally visits potential clients without invitation for the purpose of obtaining business from them. (iii) An auditor serves as legal counsel to her audit client.

Required: For each of the above independent situations (i) to (iii), state whether APES110 has been breached, and justify your answer.