$1$How did the CPA Firm Friehling & Hoffman fail?$1$Reference the section of the AICPA Code of Professional Conduct that addresses the failures of the CPA firm$\mathrm{.}2$Reference the section of the$$ AU$-$C Section $200$ that addresses the failures of the CPA firm$\mathrm{.}3$Reference the section of your state's Code of Professional Conduct that addresses the failures of the CPA firm