Robert, CPA, has a large one-office firm in a growing city, but his practice is shrinking.6 Several other firms recently opened offices in the city, and Robert lost several key clients to his new competitors.
Because of the changed competitive climate, Robert decided his firm needed to offer a wider array of services and seek clients in industries in which the firm hadn't previously ventured. For example, Robert bid on a nearby community college's annual audit, even though his firm never before had audited a college.The college receives a significant amount of federal financial assistance.The bid was successful, and Robert's firm conducted and completed what he thought was an appropriate audit. Shortly after its conclusion, however, Robert was informed by the ethics committee that an investigation was being considered to determine if he had violated any of the AICPA's Rules of Conduct or related interpretations.

Required
a. What rules of conduct and interpretations would the ethics committee most likely refer to for this investigation?
b. How might Robert have avoided violation of those rules and interpretations?