Adele, a senior technical manager at Coco Chartered Accountants (Coco) is reviewing the firms independence for some of its audit clients. She identified the following:

1.. In providing tax services to Stool Ltd, Coco performed a valuation to assist it with its reporting obligations and for tax purposes only. The result of the valuation did not have a direct effect on the financial statements. 2..Coco provided IT systems services to Armchair Pty Ltd, and these related to the design and implementation of IT systems that were unrelated to internal control over financial reporting. 3.Coco acted as an expert witness, calculating estimated damages that became payable as a result of litigation for one of its main clients, Sofa Pty Ltd. REQUIRED:

What threat to independence does each of the above pose to Coco, if any? Provide reasons.