Identify and discuss any professional conduct issues in the following independent scenarios. 

(a) Arun Sidhu was the auditor of Red Brick Ltd. and issued a clean audit opinion despite the fact that the depreciation expense of the client was materially misstated due to a calculation error. 

(b) Jason Crane became a CPA in 2015. He is now glad to be finished his education as he does not plan to take any further accounting courses. 

(c) Samantha Karadzic received a letter from Malik and Rudolph, another accounting firm, asking if there is any reason they should not accept the audit engagement of her biggest client, Franks Plumbing Inc. Samantha was so upset about losing the client, she threw the letter away and decided not to reply. 

(d) Samantha Karadzic received a letter from Malik and Rudolph, another accounting firm, asking if there is any reason they should not accept one of her clients, Vanderkrujk Farm Ltd. Because she had disputes with the management of Vanderkrujk, she was glad to see them go. She called Malik and Rudolph right away and told them about all of the issues she had. 

(e) William Aruna decided to start his own CPA firm. In order to attract new clients, he started cold calling businesses in his neighborhood. 

(f) Alan Reed discovered his longtime client, the Daily Diner, was in financial distress. He decided to lend the Diner $20,000 and he had the owner sign a note payable. He informed Canada Bank, the primary user of the financial statements of this loan after the audit report was issued.