Determine the major ethical issues created by the mergers of public accounting firms with non-CPA firms that perform accounting services. Discuss the departures from generally accepted accounting principles (GAAP) , and give your opinion as to whether or not the Public  Company Accounting Oversight Board (PCAOB) should levy sanctions against the CPA firm for issuing the unqualified report. Identify the sanctions and section of the report the company should have modified to address departures from GAAP. Compare the code of professional conduct for CPAs to the code of professional conduct for accountants who are non-CPAs Explain your rationale.