After working for a large public accounting firm you decided to start your own. After several months you are interested in expanding your practice

After working for a large public accounting firm you decided to start your own. After several months you are interested in expanding your practice through acquisition of new clients.

Directions:

For each of the following independent cases, indicate whether you or your firm would violate the AICPA Code of Professional Conduct by engaging in the suggested practice and explain why. You must properly cite the appropriate codes you are using AND provide a proper reference page. If more information is needed to arrive at a final determination, indicate the nature of such information (any assumption you make and why).

• You wish to form a professional corporation and use the name “AAAAAAAA the CPAs,” to obtain the first ad in the yellow pages of the telephone book.
• You wish to prepare a one-page flyer which you will have a friend stuff on the wind-shields of each car at the Pleasant Valley shopping mall. The flyer will outline the services provided by your firm and will include a $50-off coupon for services provided on the first visit.
• You have a thorough knowledge of the tax law. You have a number of acquaintances who prepare their own tax returns. You propose to offer to review these returns before they are filed with the Internal Revenue Service. For this review, you will charge no fee unless you are able to identify legal tax savings opportunities. You proposes to charge each individual one-third of the tax savings you are able to identify.

You and your associates audit a number of municipalities. You propose to contact other CPAs and inform them of your interest in obtaining more of these types of audits. You offers a $500 “finder’s fee” to CPAs who forward business to you. 
HINT: THE AICPA CODE OF PROFESSIONAL CONDUCT CAN BE FOUND AT