The following situations may or may not breach the ethical requirements of APES 110 You need to state whether they are or are not a breach of the ethical requirements of APES110 and if they are a breach of the ethical requirements state which ethical principle has been breached (a)The Mortdale Accounting firm had carried out several audits of public companies in the last year. It now provided the working papers to the Penshurst Accountants who were carrying out a peer review of the audits by Mortdale Accounting. The Mortdale Accounting firm does not advise its clients of these reviews. (b)Jan Dungog, a CPA,applies to a local public accounting firm of Chartered Accountants, for a position,but asks the local public accounting firm not to contact her current employer. The local public accounting firm do not contact her contact her current employer but hire her without contacting them or her other referees. (c)Wendal Sailor, a chartered accountant, acquires an insurance and superannuation business as well as conducting audits. During audits Wendal Sailor frequently contacts the firms during the audit advising them of their other services prior to providing their final Audit Opinion (d) Judith Durham is the partner on an audit of a not for profit charitable organisation. She is also a member of the Board of Directors but this position is honorary and does not involve her performing any management function