Identify and discuss any professional conduct issues in the following independent scenarios.

a. Jason Crane became a CPA in 2020. He is now glad to be finished his education as he does not plan to take any further accounting courses.

b. Samantha Karadzic received a letter from Malik and Rudolph, another accounting firm, asking if there is any reason they should not accept the audit engagement of her biggest client, Franks Plumbing Inc. Samantha was so upset about losing the client, she threw the letter away and decided not to reply. She ignored all requests for the client’s records.

c. Sean Kramer received a letter from Malik and Rudolph, another accounting firm, asking if there is any reason they should not accept one of her clients, Vanderkrujk Farm Ltd. Because she had disputes with management of Vanderkrujk, she was glad to see them go. She called Malik and Rudolph right away and told them about all of the issues she had.

d. William Aruna decided to start his own CPA firm as a sole practitioner. In order to attract new clients, he wants potential clients to believe he has a large established firm with many partners. Therefore, he has called his firm Aruna and Partners. His advertising materials indicate the firm has the largest number of audit partners in the region.

e. Alan Reed discovered his long-time client, the Daily Diner, was in financial distress. He decided to lend the Diner $20,000 and he had the owner sign a note payable. He informed Canada Bank, the primary user of the financial statements, of this loan after the audit report was issued.