Provide the AICPA standard code down to the specific paragraph. (AU-C, AR-C, AT-C, ET)

1. Assume that you have been employed for approximately one year full-time on the auditing staff of DeLargett and Tasche, CPA's. The firm is considering a new audit client and needs to assess whether the firm is independent. You discover that your spouse participates in an employee benefit plan that has a financial interest in this potential client. Find the specific paragraph in the AICPA Code that addresses the conditions that must be met for the firm to be independent.

2. Assume that you are the in-charge accountant for the accounting firm, Chen and McIntyre, LLP, which has reviewed the financial statements of the Roth Company, a nonpublic company, for the fiscal year ended September 30, 20X1. Identify the applicable AICPA Professional Standards specifying the required content of the accountant's "standard" review report.