Lydia is a partner in a small CPA firm.She has several litigation and expert witness engagements and two of the cases have deadlines on the same week.Lydia hired a new staff person to help.The staff member was a recent college graduate and had little experience this type of engagement.Her staff member assembled an Excel model for economic damages and drafted the expert report. Because she had little time, Lydia copy and pasted the report into her letterhead format, signed and submitted the report, without performing any additional procedures.

What section of the code did Lydia most likely violate?(Use the code section numbering currently is use.)