Donald Bowie, CPA, is the assistant controller for Aberdeen Industries, a highly diversified conglomerate operating in the U.S. and abroad. Bowie has been asked by Aberdeen's corporate controller to perform audits and to express an opinion on several of Aberdeen's more significant holdings. The opinions are for distribution to, and use by, Aberdeen's officials only.

Required: 

Is Bowie in violation of the AICPA Code of Professional Conduct if he conducts the audits and issues an internal-use opinion? Explain.