Courtney Simmons owns the fastest growing CPA practice in her local community. She attributes her success to her marketing skills. She makes a special effort to get to know her clients personally. She attends their weddings, anniversary celebrations, and birthday parties on a regular basis. Courtney always brings lavish presents, and her clients reciprocate by showering her with expensive gifts on her special occasions. This social activity consumes a lot of time. Indeed, it has cut into the time she once spent on continuing education. Even so, her practice has grown at the rate of 25 percent per year for the last three years. Courtney could not be happier with her progress.

Required
Use the AICPA Code of Professional Conduct to evaluate the appropriateness of Courtney’s marketing strategy.