Select the principle from the AICPA Code of Professional Conduct that is violated for each of the situations. a. Maggie's company determines year-end bonuses based on company revenue growth. Maggie records the sales of gift cards during this month as revenue rather than as unearned revenue. None of these gift cards have been used by customers as of the end of the current month. By recording the gift card sales as revenue in the current period, revenue will be higher and Maggie's bonus will, as a result, be higher as well.

b. A new revenue recognition standard has been issued by the Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB). Tony does not attend training on the new revenue recognition standard because he is busy dealing with the accounting impact of a merger.

c. Patrick purposely excludes a large amount of accrued salaries payable from this year's financial statements so his company's debt-to-equity ratio appears lower to investors. d. Kyle, a CPA, is an associate at a regional public accounting firm. Kyle's firm is auditing a local payroll company. Kyle does not disclose that his wife is a manager at the payroll company.

{Due Care / Integrity / Objectivity and independence}