Ethical accounting, questions help

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(QUESTION 1-2 AT LEAST 120 WORDS, QUESTION 3 AT LEAST 250 WORDS, REFERENCE NOT COUNTED, REFERENCE UNDER EACH ANSWER.) 

1. Section 100 of the Rules of the Code of Conduct discusses independence.  How do we distinguish between independent in fact and independence in appearance?  Please include examples.

2. Did the accounting scandals of the early 2000s impact the Rules of Conduct under Sections 300, 400, and 500?  What changes in our perception of these rules have we seen over the last decade?

3. What is the purpose of the IMA Code of Professional Conduct?  What are the key elements?  How is this similar to the AICPA Rules of Conduct?  How is it different? (Minimum 250 words) 

 
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