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9 The Code of Professional Conduct is very important for the auditing profession. The AICPA, State Boards, and other professional organizations spend a great deal of time and effort implementing, and reinforcing the ethical standards, and penalizing those who violate the ethical standards. Required: 5 A Why is the Code of Conduct important to the profession? Pending B Many professionals believe that in today's business environment it is more difficult to adhere to the Code of Professional Conduct. Why might this be true?10 Susan Small, CPA has Medium Corporation as an audit client Medium has asked Small to create and install a new computerized payroll system. Because Small does not have the appropate level of expertise, she referred Medium to Compusystems, Inc, a local software consulting company. Small has an arrangement where she is paid ten percent of any fee received by Compusystems from her referrals. Small has disclosed this to her client 5 Required: The situation above Involves a possible violation of the AICPA's Code of Professional Conduct State the rule in question and explain Pending why or why not there is a violation of the code. You need not refer to the rule number, but should clearly describe the rule in