On August 20,2013, Bella Andres, CPA and partner, was offered and accepted the engagement to audit the annual financial statements of Japee Corporation for the fiscal and calendar years ended December 31, 2018. The audit began on September 15,2018, and ended on March 7, 2019. Japee Corporation is regulated by the SEC. Bella served as controller of Japee Corporation from November 5, 20014 until January 10, 2018, at which time she terminated her employment with Japee. Bella owned a material amount of Japee Corporation's common stock from November 5, 2004 until August 15, 2018, at which time she sold the stock.

Violation of Codes of Ethics? Why?