Required: Describe the Rules of Professional Conduct violated and explain the nature of the violations.

Avneet Babbar, CPA, has discovered a way to eliminate most of the boring work of processing routine accounts receivable confirmations by contracting with the Better Mail Service (BMS). After the auditor has selected and prepared the confirmations, BMS stuffs them in envelopes, mails them, receives the return replies, opens the replies, keeps track of replies not received and returns them to Avneet.