Stave, Brown and Paul, a three-partner accounting firm, has implemented the following independence safeguards. 

1. In the audit report for Weltzin Educational Services Inc., partner Jessica Brown has the CFO of Weltzin sign the following: “I approve the proposed journal entries made by Stave, Brown and Paul.” 

2. On January 3 of each year, the firm has all of its staff review a client list and sign a disclosure statement indicating whether they hold any shares in any of the clients. 

3. Cameron Stave has been the lead engagement partner on the Borba Manufacturing Ltd. audit for the last six years. This year, Jessica Brown will fulfill that role. 

4. The fi rm’s policy states it is inappropriate for staff to date client personnel. 

5. Every six months, Jessica Brown reviews the proportion of fees per client to total fees. 

6. Jake Paul has decided to leave the partnership. He intends to go work for his largest audit client after he travels through Asia over the next year.