Alex Wong, CPA, is a sole practitioner. He is having lunch with one of his long$-$time clients, Hudson Hughes. Hudson is very excited because he just hired a new bookkeeper, Laura Ling. This name seems familiar to Alex and so after lunch he does a web search and finds a picture of Laura on the Internet. He realizes that he knows Laura because she used to be the bookkeeper for a previous client, Mark$$s Meats. He remembers her because she was fired for stealing from Mark$$s$.$ He recalls that she took cash from the cash sales and altered the sales and deposit records to hide the theft. The owner, Mark, didn$$t believe she stole a large sum before the theft was discovered. Because she was a single mother with small children, Mark fired her but did not get anyone else involved. Alex only knew about the theft because he conducted a review engagement of Mark$$s Meats for the year the fraud took place. Alex is concerned for Hudson Hughes, Laura$$s new employer, but he is not sure what he should do$.$

Required

Discuss the above in terms of the code of professional conduct.

Apply the ethical framework to this situation.