Darius Watkins is a Chartered Professional Accountant. He has carried on a professional business as a tax consultant for 12 years. By the end of 2021, the practice had grown very large. Darius was overworked and under pressure to hire additional staff or take on a partner. He was interested in education and several years earlier had contracted with a publisher to write a book on taxation for university students. Because of the pressures of his practice, this project made little progress. 

To optimize his work life, Darius decides to close his professional practice and enter into an arrangement with Anthony & Anthony, a national firm of Chartered Professional Accountants. According to the agreement, he will work a minimum of 600 hours per year for the firm; he will also be free to pursue his writing and other interests. He will provide the 600 hours mainly during the winter months and will not be expected at the office every day of the week. 

Anthony & Anthony makes a formal announcement in the newspaper that Darius is now associated with their firm and provides him with business cards stating both his name and the firm’s. The firm does not give him a specific title, though most of its employees have one, whatever their level. The firm does provide him with an office (of the same size as is given to partners) and a secretary at no cost to him. 

Required: 

Was Darius employed or self-employed in 2022? Give reasons to support your conclusions and reasons to support the opposing view.