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