No, the PMHNP does not have a relationship with the pharmaceutical company, only with her friend who works for the company.

Yes, because any relationship with a pharmaceutical company should be disclosed to each patient when she writes a prescription for the medication her friend prescribes.

Yes, because her friendship in and of itself could be inducing the PMHNP to write a prescription.

Yes, because there could be financial gain that the two friends don't even realize, such as gifts exchanged between them as friends.