John Berman, CPA, is the quality review manager for several engagements. Below is a list of situations that were presented to John. For each of the situations, identify whether the selected item/event is a violation of the AICPA Code of Professional Conduct by selecting the appropriate option in the Rule Violated column.

1 Situation A client continuously demands the engagement team member to return their 2 documents. The engagement team member refuses to return the client records until the client pays their fees for the engagement. The IRS is challenging a CPA's client on the amount of the tax refund. The CPA 3 agrees with the client that he will represent the client in the examination of the tax return by an IRS agent. The CPA's fees for the representation will be based on 10% of the final settled amount of the tax refund. An accounting firm financial interests are owned by 2 CPAs and 3 non-CPA's. The 4 firm's current and past engagements include reviews and audits of non-issuers. A CPA accepts an engagement to audit a bank. The CPA has never audited a 5 bank before, however, the CPA plans to attend conferences and read articles related to accounting and auditing of the banking industry. A CPA firm is recruiting college candidates for the upcoming year. The CPA firm, 6 which specializes only in bankruptcy matters, discloses the name of one of their local clients. The CPA agrees to prepare an amended tax return for a client claiming a refund of 7 taxes because a deduction was accidently omitted from the original tax return. The fees charged will be based on 5% of the taxes refunded. A CPA belongs to a social tennis club that is an attest client and was required to 8 acquire a pro rata share of the club's equity securities. 9 A CPA fails to timely file their personal tax return. Select an option below O Independence Rule O Integrity and Objectivity Rule General Standards Rule Compliance with Standards Rule Accounting Principles Rule Confidential Client Information Rule O Contingent Fees Rule O Acts Discreditable Rule Advertising and Other Forms of Solicitation Rule Commissions and Referral Fees Rule O Form of Organization and Name Rule O No Rule Violated RESET CANCEL ACCEPT