Joann Young is a partner for Penny & Young, PLLC, a CPA firm. She is the lead partner for the firm's largest client, Turtle Mountain Brewery (TMB). Denise Jones is the controller of TMB, and her younger sister Mary is an auditor for Penny & Young. Because of potential independence issues, Mary does not work on the TMB engagement. However, Mary is being considered for promotion to partner. What are the specific sections of the Professional Code of Conduct that are relevant to this scenario? Are the Generally Accepted Auditing Standards relevant to this scenario?