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. Scenario: Heath & Associates, CPAs, is the auditor of Halifax Investments, Incorporated, a public company. Heath earns most of its income 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\mathrm{.}8$ million, tax fees $$2\mathrm{.}3$ million, and other fees $$1\mathrm{.}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.