Each of the following situations involves possible violations of relevant ethical rules or independence requirements. For each one, state whether or not it is a violation. In those cases in which it is a violation, explain the nature of the violation and the rationale for the existing rule.

a. Theresa Barnes has an audit client, Smith Pty Ltd, which uses another public accountant for management services work. Barnes sends her firm's literature covering its management services capabilities to Smith on a monthly basis, unsolicited.

b. Judith Williams is the partner on the audit of a non-profit charitable organisation. She is also a member of the board of directors, but this position is honorary and doesn't involve performing a management function.

c. Fenn & Company, Chartered Accountants, has time available on a computer that it uses primarily for its own record keeping. Aware that the computer facilities of Delta Equipment Company Ltd, one of Fenn's audit clients, are inadequate for company needs, Fenn maintains on its computer certain routine accounting records for Delta.

d. A bank issued a notice to its depositors that it was being audited and requested them to comply with the auditor's effort to obtain a confirmation on the deposit balances. The bank printed the name and address of the auditor in the notice. The auditor has knowledge of the notice.

e. Pound sells his public accounting practice, which includes bookkeeping, tax services and auditing, to Lyons. Pound obtains permission from all clients for release of audit-related working papers before making them available to Lyons. He doesn't get client permission before releasing tax- and management services-related working papers.

f. Murphy & Associates is the principal auditor of the consolidated financial statements of Lowe Ltd and subsidiaries. Lowe accounts for about 98% of consolidated assets and consolidated operating profit. The two subsidiaries are audited by Trotman & Partners, a public accounting firm with an excellent professional reputation. Murphy insists on auditing the two subsidiaries because he deems this necessary to warrant the expression of an opinion.