Case I: The AICPA Code of Professional Conduct Isaac Newey, CPA, is considering leaving a position at a major public accounting firm to join the staff of a local bookkeeping and advisory firm that does write-up work, tax preparation and planning, and financial planning. The local firm is not owned by CPAs and does not provide attest services. Question: Are the Rules of Conduct applied differently to CPAs who work for a local financial institution like the one described above, as compared to a major public accounting firm