The AICPA Code of Professional Conduct

•Based on the scenario below, determine the violations of the AICPA Code of Professional Conduct. State which rules are violated and how the parties’ actions violated those rules.

The Blues Company hired Dan Wilson, a CPA and a member of the AICPA, to perform the financial statement audit for its current year. Halfway through the audit, the Blues Company president released Dan Wilson from the engagement due to several disputes with management. Dan Wilson was not paid for performing his part of the audit, and Dan Wilson did not give his working papers to Blues Company to use. The working papers contained several adjusting journal entries as well as company analysis, among other things that Blues Company cannot recreate.