An auditor is considering the acquisition of a new client. The auditor owns shares of the potential new clients voting common stock. The market value of the auditors investment is immaterial with respect to the auditors personal income and wealth. If the auditor were to perform an attest service for this client, discuss which one AICPA Rule of Conduct would be most relevant to this situation and whether the auditor would be in violation of it. Explain and be specific.