Tom is a CPA for a large regional firm. In preparing the tax return for Espresso Industries, he notices that the firm has an unusually high amount of travel, meal, and entertainment expenses. Therefore, he decides to examine the supporting documentation. In doing so, Tom notices that the business purpose for many of the meals is not provided. When Tom questions Frank, the company controller, Frank assures him that all the meal and entertainment expenses are legitimate. After further examination, Tom finds that for every business day in June, July, and August, four of the corporation’s senior officers have been reimbursed for their lunch and dinner costs. He confronts Frank and the assistant controller, Doug, with this information. He informs Frank that his firm will not prepare the return unless the meals and entertainment that do not have a business purpose are omitted. Frank, angered by Tom’s decision, tells Tom to prepare the return and that he will take it from there. The following Saturday, Tom is playing golf with Doug and asks him what Frank means by his remarks. Doug tells Tom that Frank will simply replace Tom’s number with one that includes the entire meal and entertainment expense. Can Tom prepare the tax return, knowing that the company will change the meal and entertainment expense? If he does prepare the return, what ethical standards (refer to Statements on Standards for Tax Services), if any, has Tom violated? Assume that Tom prepares the return. If asked, should he prepare next year’s return?