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CODE OF PROFESSIONAL CONDUCT

What does it mean to serve “the public interest”?
May a member make a political contribution to the campaign of an individual that is associated with an attest client in a key position or holds a financial interest in the attest client that is material or enables the individual to exercises significant influence over the attest client without impairing independence or violating any other rule of conduct?
When is a member required to disclose to a client that a commission will be received under the “Commissions and Referral Fees Rule?
Would independence be impaired if a CPA firm retained an independent contractor (as defined by IRS regulations and other federal regulatory guidance such as case law an revenue rulings) on a part-time basis that is employed by or associated with an attest client in a key position?
May a member perform professional services for a client for no fee or for a fee that is below cost without impairing independence or violating any other rule of conduct?
The “Transfer of Files and Return of Client Records in Sale, Transfer, Discontinuance or Acquisition of a Practice” interpretation (1.400.205) requires certain communications to the client be in writing. Would electronic communications such as email be an acceptable form of communication?

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