In small groups, consider the following situations. Based on your discussion, determine which of the following would not be considered a violation of the four underlying independence principles issued by the SEC. Assume the situation involves a public client.

a. Virchow John (VJ), CPAs, has a separate division that performs personal financial planning (wealth management) for high-income individuals. It is a separate profit center and is evaluated on its results. It performs this service for a select number of senior management, at customary fees and at the client's request, for some audit clients.

b. Virchow John, CPAs, is retained and can be fired only by the audit committee of the client, but its fees are paid by the client.

c. Virchow John, CPAs, has a separate unit that performs temporary accounting services. One of the clients lost a divisional controller of a unit that represents 7% of its revenue. VJ used its temporary accounting services to provide the controllership activity for 45 days while the client searched for a new controller.

d. Virchow John, CPAs, recommends that the company improve its controls and accepts a 90-day engagement to train the company on how it should go about implementing better controls.