Please include any relevant reference with APES 110.

Write answers to each of the situations described below addressing the required criteria (i.e. 1 & 2) in each independent case. You may use a tabulated format if helpful having Threats, Safeguards and Objective Assessment as column headings. Stephen Tiler CPA has been appointed as a junior auditor of Best Solutions Limited (BSL). One of his first tasks is to review the firms audit clients to ensure that independence requirements of APES 110 (Code of Ethics for Professional Accountants) are being met. His review has revealed the following:

(a) Bradley Cooper CPA is a partner in BSL and the engagement partner on the audit of Western Chemicals Limited (WCL). Jennifer Lawrence CA is another partner in BSL who provides non-audit services to WCL. Jennifers husband Cooke Maroney is planning on purchasing significant shares in WCL.