The firm of Barber & Morgan, CPAs, has been asked to perform attest services for Braun Corporation (a nonpublic company) for the year ended December 31, Year 5. Barber & Morgan has two offices: one in San Francisco and the other in Richmond. Braun Corporation would be audited by the San Francisco office.

For each of the following cases, indicate whether Barber & Morgan 's independence is definitely impaired. If it is not definitely impaired, but might be under some circumstances, discuss those circumstances. Cite the relevant sections of the AICPA Code of Professional Conduct in your answers.

1. A partner in the San Francisco office of Barber & Morgan has been a long-time personal friend of the chief executive officer of Braun Corporation.
2. The former controller of Braun Corporation became a partner in the Richmond office of Barber & Morgan on March 15, Year 5, resigning from Braun Corporation on that date.
3. A manager in the Richmond office of Barber & Morgan is the son of the treasurer of Braun Corporation.
4. A partner in the San Francisco office of Barber & Morgan jointly owns a cattle ranch in Texas with one of the directors of Braun Corporation. The value of the investment is material to both parties.
5. Braun Corporation has not yet paid Barber & Morgan for professional services rendered in Year 4. This fee is substantial in amount and is now 15 months past due.