Rowel Baylon, CPA, is an assistant to the controller of Arches Consulting Co. In his spare time, Rowel also prepares tax returns and performs general accounting services for clients. Frequently, Rowel performs these services after his nor,al working hours, using Arches Consulting Co.'s computers and laser printers. Occasionally, Rowel's clients will call him at the office during regular working hours. Discuss whether Rowel is performing in a professional manner.