Esteban Appleby, CPA, is an assistant to the controller of Summerfield Consulting Co. In his spare time,

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Esteban Appleby, CPA, is an assistant to the controller of Summerfield Consulting Co. In his spare time, Esteban also prepares tax returns and performs general accounting services for clients. Frequently, Esteban performs these services after his normal working hours, using Summerfield Consulting Co.’s computers and laser printers. Occasionally, Esteban’s clients will call him at the office during regular working hours.
Discuss whether Esteban is performing in a professional manner.

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