You are engaged by, Elizabeth Smith, an individual client to do monthly bookkeeping and prepare tax returns for a partnership (E&J LLC). Elizabeth and her brother, Jonathan Smith, are 50-50% partners. Elizabeth effectively controls the partnership and its finances and Jonathan is a passive investor. While you work with Elizabeth monthly,you meet with Jonathan only once a year in connection with tax return preparation. While preparing the tax return, you become aware that Elizabeth is aggressively passing personal expenses through the partnership. What obligation or ethical responsibility do you as the tax preparer have to make sure Jonathan is aware of his sister's conduct? Is there any authoritative literature supporting this ethics interpretation?