Each of the following situations involves a possible violation of the AICPA Code of Professional Conduct. In several complete, well written sentences:

a) identify any rules of the Code of Professional Conduct that may potentially be violated by the CPA’s behavior, AND
b) explain why you believe the rule is violated or not.

1. The audit firm of Miller and Yancy, CPAs, has joined an association of other CPA firms across the country to enhance the types of professional services the firm can provide. Miller and Yancy share resources with other firms in the association, including audit methodologies, audit manuals, and common IT systems for billing and time reporting. One of the partners in Miller and Yancy has a direct financial interest in the audit client of another firm in the association.2. Connor Bradley is the partner in charge of the audit of Southern Pinnacle Bank. Bradley is in the process of purchasing a beach condo and has obtained mortgage financing from Southern Pinnacle.3. Jennifer Crowe's audit client has a material investment inPolex, Inc. Crowe's non-dependent parents also own shares inPolex, and Polex is not an attest client of Crowe's firm. The amount of her parent's ownership in Polex is not significant toCrowe's net worth.