please do not copy paste step by step

Dorothy (a tax senior associate) has been assigned to the audit of ABC Toys, Inc. Dorothy is concerned that Joanne, a friend from her neighborhood, is on the accounting staff of ABC. Concerned about the appearance of her independence, she applies the AICPA conceptual framework and determines that threats to her independence are not significant (that is, threats are at an acceptable level). What other action (if any) does the AICPA Code of Professional Conduct (the code) require Dorothy to take? Consider whether safeguards may reduce the threats to independence. Not participate in the audit of ABC