For each of the following scenarios, indicate whether or not independence-related SEC rules are being violated, assuming that the audit entity is a public company. Briefly explain why or why not. 

a. Adrian Reynolds now works as a junior member of the accounting team at Swiss Precision Tooling, a publicly traded manufacturing company. Three months ago, he worked as a staff auditor for Crowther & Sutherland, a local accounting firm, where he worked on the Swiss Precision Tooling audit team. Crowther & Sutherland is still the auditor for Swiss Precision Tooling. 

b. Susana Millar left the public accounting firm BDB, LLP on September 17, 2017. Prior to that time, she served as concurring partner on the Unigate Dairies, Inc., audit (the last Unigate engagement she had any involvement in was completed on April 14, 2018). On February 10, 2019, Susana became Controller of Unigate Dairies. BDB, LLP is still the dairy’s auditor and plans to complete the audit of Unigate’s 2018 financial statements on March 12, 2019. Interim audit procedures relating to Unigate’s 2018 financial statements commenced on September 28, 2018. Is BDB independent with respect to the audit of Unigate’s 2018 financial statements? 

c. Janay Butler, a senior auditor, is aware that under SEC rules her accounting firm should not conduct appraisal or valuation services for a public company audit entity. However, her manager has requested that she appraise some specific large inventory items to verify the company’s accounting estimates as part of the audit. 

d. Heath & Associates, CPAs, is the auditor of Halifax Investments, Inc., a public company. Heath makes most of its money by selling nonaudit services to audit entities, but it ensures every service it provides for Halifax is in accordance with SEC rules and is preapproved by the company’s audit committee. Last year, it billed the following to Halifax: audit fees $0.8 million, tax fees $2.3 million, and other fees $1.2 million. No services prohibited by the SEC were provided by Heath to Halifax, and the fee figures are appropriately disclosed in Halifax’s financial statements.