uutman's mother owns shares of Gillington that Ilal to her net worth and of which Gorman has knowledge. 3-5 3-42. Simulation Gloria and Deloria, CPAs, have recently started their public accounting firm and intend o provide attestation and a variety of consulting services for their clients, which are all nonpub- lic. Both Ms. Gloria and Mr. Deloria have particular expertise in designing payroll and other disbursement systems. Ms. Gloria is concerned about whether any of the following services would impair their audit independence. a. For each of the services in the accompanying table, provide a judgment as to w hether providing the service would impair attest independence. In all 12 situations, assume that management has designated a management-level individual to be responsi ing the CPA's services and has established appropriate internal control. Also assume that the client is privately held and does not report to the SEC ble for oversce- b. Now assume that the 12 services are being contemplated for nonattest clients. Which of the services does the AICPA Code of Professional Conduct prohibit under this assumption