Please include any relevant reference with APES 110.

Write answers to each of the situations described below addressing the required criteria (i.e. 1 & 2) in each independent case. You may use a tabulated format if helpful having Threats, Safeguards and Objective Assessment as column headings. Stephen Tiler CPA has been appointed as a junior auditor of Best Solutions Limited (BSL). One of his first tasks is to review the firms audit clients to ensure that independence requirements of APES 110 (Code of Ethics for Professional Accountants) are being met. His review has revealed the following:

(a) Superior Chrome Limited (SCL) has been a long standing client of BSL. Since the past few months SCL has been having issues with its existing information technology (IT) system which appears to be dated. SCL has approached BSL to design and implement its IT system. SCL feels that BSL can do the best job in this regard given BSLs familiarity with SCLs operations. SCL has also requested BSL to recruit staff to work its newly implemented IT system.