There currently are thirteen Rules of Conduct. Listed below are circumstances pertaining to some of these rules:

1. A member shall exercise due professional care in the performance of an engagement.

2. In rendering tax services, a member shall not subordinate his judgment to others.

3. A member shall not engage in any business that would create a conflict of interest in rendering professional service.
4. A member shall not accept a commission for a referral to a client of products or services of others.
5. A member's fees may vary depending on the complexity of the service rendered.
6. A member is not precluded from responding to an inquiry by a Trial Board of the AICPA.
7. A member may not serve as a trustee for any pension trust of the client during the period covered by the financial statements.
8. A member shall adequately plan and supervise an engagement.
9. A member may not have or be committed to having any direct financial interest in the chient.
10. A member shall not practice under a fictitious firm name.
Required:

a. Identify the rule to which each circumstance relates.

b. Indicate one other circumstance that pertains to each rule mentioned in a above.