Problema $1$

James Daleiden, CPA, is interested in expanding his practice through acquisition of new clients. For each of the following independent cases, indicate whether Daleiden would violate the AICPA Code of Professional Conduct by engaging in the suggested practice and explain why. If more information is needed to arrive at a final determination, indicate the nature of such information.

a$.$ Daleiden wishes to form a professional corporation and use the name "AAAAAAAA the CPAs," to obtain the first ad in the yellow pages of the telephone book.

b$.$ Daleiden wishes to prepare a one$-$page flyer which he will have his son stuff on the wind$-$shields of each car at the Pleasant Valley shopping mall. The flyer will outline the services provided by Daleiden's firm and will include a $$50-$off coupon for services provided on the first visit.

c$.$ Daleiden has a thorough knowledge of the tax law. He has a number of acquaintances who prepare their own tax returns. He proposes to offer to review these returns before they are filed with the Internal Revenue Service. For this review, he will charge no fee unless he is able to identify legal tax savings opportunities. He proposes to charge each individual one$-$third of the tax savings he is able to identify.

d$.$ Daleiden and his associates audit a number of municipalities. He proposes to contact other CPAs and inform them of his interest in obtaining more of these types of audits. He offers a $$500$ "finder's fee" to CPAs who forward business to him.

e$.$ Daleiden wishes to advertise that if he is hired to perform the audit, he will discount his fees on tax services $($he does intend to grant a discount$).$