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

i. Coco seconded Gilber, a senior auditor, to Chair Ltd where she assisted in the preparation of financial statements. Gilber is part of the audit team of Chair Ltd.

ii. James, a partner of Coco resigned and joined one of Coco’s biggest clients, Table Pty Ltd, as a Director, where he is in a position to exert significant influence over the preparation of Table’s accounting records and financial statements.

iii. 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.

iv. 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.

v. 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?