Mary, a CPA who practices forensic accounting as a sole proprietor, was engaged to perform investigative services for an attorney pursuant to impending litigation. Mary was very busy with other engagements, so she hired a private investigator (PI) who recently became licensed and was relatively inexperienced to perform the financial investigation required for the engagement. When the PI completed his report, the PI apprised Mary that he had made several judgments as to what to include in the report. Mary scanned it quickly and reproduced it, unchanged, on her letterhead.

Required 

What section(s) of the code did Mary most likely violate?