You and Laura Cooper are the two partners of a PA firm in Ottawa. After your two-week Caribbean vacation, you return to the office to discover that your secretary is busily preparing to mail some brochures. You have never seen the brochures before and your secretary explains that Laura had them printed during your absence. The brochures are colorful and glossy and the name of your firm is boldly displayed on the front cover. You pick up a brochure and notice that it describes your firm as “the PA firm where clients always come first.” On the last page of the brochure, readers are advised that new audit clients will not be charged a fee for any management consulting services provided in the first full year.
You ask Laura about the brochures, and she tells you that she had them specially designed and printed to increase the firm’s profile and competitiveness. She believes that mailing these brochures to all the top companies in Ottawa will not only increase the firm’s client base but will also help it develop a high-quality image by getting a reputation for obtaining the “best clients.” Furthermore, she plans to contact all recipients of the brochure in a few weeks to arrange a follow-up meeting to discuss their accounting and auditing needs.

Required:
Describe which rules of professional conduct may have been violated, and indicate your professional responsibilities and course of action.