The Glossary to APES 110 includes the following information with regard to the definition of a 'Member': In Part 2, the term "Member" refers to Members in Business, and also to Members in Public Practice when performing Professional Activities pursuant to their relationship with the Firm, whether as a contractor, employee or owner.

Please carefully read the article below recently published in the Australian Financial Review. The article raises some interesting issues about the duties that partners of audit firms may owe to each other. Based on the information provided in that article, describe the behaviour of the Deloitte partner Mr Reuben Saayman. Evaluate the ethical appropriateness of Mr Saayman's behaviour. Your evaluation should include references to relevant paragraphs of APES 110.