Sterling, CPAs has offices in major cities throughout the United States. Julieanne, a partner at Sterling, has a brother named Hudson who recently accepted a position as CFO of Tivoli Gardens, Inc. The lead partner on the Tivoli Gardens engagement is located in the firms Minneapolis, Minnesota office, the client is located in Iowa, and partner Julieanne is located in Denver, Colorado. Julieanne spends all of her professional time auditing Owen Cornery, Inc., an unrelated glass manufacturer.

What is the basic ethical issue?

What is the relevant duty?