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ABC会计师事务所首次接受委托,承办V公司2016年财务报表审计业务,并于2016年底与V公司签订审计业务约定书。假定存在以下情况: (1)在审计V公司期间,ABC会计师事务所将了解到的V公司的商业机密透漏给了ABC的网络所Y会计师事务所,Y会计师事务所利用这个信息购买了V公司大量的股票从中牟利。 (2)ABC会计师事务所聘用律师协助开展工作,要求该律师书面承诺按照中国注册会计师职业道德守则的要求提供服务。 (3)V公司在某国设有分支机构,该国允许会计师事务所进行广告宣传以承揽业务,因此,ABC会计师事务所委托该分支结构在该国媒体就其执行能力进行广告宣传,以招揽该国在中国设立的审计业务。相关广告费已由ABC会计师事务所支付。 针对上述第(1)至(3)的情况,判断ABC会计师事务所是否违反中国注册会计师职业道德守则的要求,并简要说明理由。
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