The following situations involve potential violation of the general ethical principles as outlined in APES 110 .You are asked to advise whether they involve a violation or not of the ethical principles and if there is a violation explain which ethical principle has been violated and the reason(s)why it is or isnt a violation .

1) Six small chartered accounting firms have been taking part in a quality assurance working paper review program.Under this review each firm reviews the working papers of another firm and the reviewer discusses the strengths and weaknesses of the audit with the auditor from the other firm.

2) Bill Holland , a chartered accountant ,sets up a casualty and fire insurance agency to complement his auditing and tax services .He doesnt use his own name on anything relating to insurance agency and has a highly competent manager,Simone Taylor, who runs it .Holland often requests that Taylor review the adequacy of the clients insurance with management if the client seems underinsured .

3) Emma Lawrence , a public accountant in a small country town,provides tax services,management advisory services ,bookkeeping services and conducts audits for the same client .Since the firm is small the same person often carries out all the services.