Jones & Associates, CPAs were recently hired to perform an audit of the financial statements of Heavy Metal Construction, Inc. (HMC). Upon completion of the audit engagement, HMC's Audit Committee identified the items below as discussion points for their upcoming meeting.

Using the template below, identify whether the selected item/event is a violation of the AICPA Code of Professional Conduct by selecting "Violation" or "No Violation" from the drop down menu in the "Violation" column. If the item/event is a violation of the Code of Professional Conduct, use the dropdown menu in the "Rules Violated" column to further identify the rule violated.

Item/Event	Violation	Rule Violated
1. Prior to being hired by HMC, the managing partner of the audit firm met the CEO of the company to discuss the potential audit engagement. At the start of the meeting, the managing partner explained that all of the professional auditors at Jones are members of the AICPA and that while the founder, William Jones, recently passed away, the audit firm continues to be named Jones & Associates, CPAs.
2. Management was so impressed by the preliminary audit work performed by the audit supervisor that they gave her a $20 gift certificate to be used for lunch at a local restaurant.
3. The wife of the partner incharge of the audit engagement recently inherited a large stock portfolio from her deceased relative that includes 50,000 shares of HMC common stock. While aware of this, the partner incharge did not disclose this to the audit firm or client.
4. On January 15th a junior auditor on the engagement requested and received documentation from the controller. Two months have since passed and, while several requests have been made by the controller's group for this documentation over the past several weeks, the documentation has neither been returned nor has there been any follow up communication made to the company by the audit team.
5. During his due diligence the senior auditor determined that HMC did not follow U.S. GAAP regarding the use of acceptable depreciation methods. After discussions with HMC management and the partner incharge, the senior auditor concluded that the company's method of depreciation used was acceptable given the unique industry and to avoid misleading financial statements.
6. After yearend, a team of 4 auditors arrive at HMC to perform extensive audit work over the next 6 weeks. While the audit supervisor is involved in the preliminary audit planning phase, she does not review the audit work papers during the rest of engagement due to the high level of confidence she has in her supporting audit staff.
7. Several months after the audit closing, the partner incharge received a subpoena to testify regarding a lawsuit involving HMC. The partner incharge subsequently provided the HMC audit work papers to the legal defense team. Rules Violated( Accounting principles rule, Confidential clien information rule, Acts discreditable Rule, General standars rule, form od the organization and name rule, independence rule)