Which of the following situations is not necessarily a violation of the Code of Professional Conduct? Owning shares of a client for whom you perform an assurance engagement. Participating in the audit of a public company whose CFO is your first cousin. Preparing a tax return for a client whom you know has understated its revenues. Performing tax planning services for a listed entity audit client without the approval of the Audit Committee. Receiving a higher audit fee if an unmodified auditor's report is issued