The firm of McGraw and West, CPAs, has two offices, one in Phoenix and one in San Diego. The firm has audited the Camero

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The firm of McGraw and West, CPAs, has two offices, one in
Phoenix and one in San Diego. The firm has audited the Cameron
Corporation out of its Phoenix office for the past five years. For
each of the following independent cases, which occurred during the
year under audit, indicate whether independence would be
impaired.

a. Mary McGraw, a partner in the San Diego
office, fell wildly in love with Bill Smith, the treasurer for
Cameron Corporation. They were married in Las Vegas. During the
week, McGraw still lives in San Diego and works in that office,
while Bill Smith lives in Phoenix, working for Cameron. On weekends
they commute to their home in Yuma. Mary does not participate in
the engagement.
b. Jim West is the father of Will West, a
Phoenix partner. Jim West has a material investment in Cameron.
Will West is unaware of his father's investment but does
participate in the engagement.
c. Bill Johnson, a senior in the San Diego
office, has a material investment in the capital stock of Cameron.
He does not participate in the engagement.
d. Sandra Steversen, a staff assistant in the
Phoenix office, works on the Cameron audit. Her uncle works as the
chief accounting officer for Cameron.
e. Bill Adams, a senior in the Phoenix
office, does not work on the Cameron audit but owns 9 percent of
Cameron's outstanding equity (common stock).
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