Identify which definitions in the AICPA code of ethics can be applied to each hypothetical, and state which facts/words correspond to these definitions. Most questions have more possible defined terms than there are points, so choosing terms that apply should be doable. For purposes of these questions, assume that all CPAs have chosen to join the AICPA.

(1) K&J, a Professional Corporation of Accountants, hires and assigns a CPA to prepare a tax return for the client, and to perform bookkeeping services for that client. The client provides bank records, Income Statements and Balance Sheets.