Is this a violation of the AICPA Code of Professional Conduct? What is the essence of the rule of professional conduct dealing with contingent fees, and what are the reasons for the rule?

Is this a violation of the AICPA Code of Professional Conduct? What is the essence of the rule of professional conduct dealing with contingent fees, and what are the reasons for the rule?
Identify and explain factors that should keep the quality of audits high even though advertising and competitive bidding are allowed.
Identify two examples of acts or behavior by CPAs that would be considered acts discreditable to the profession.
What is the purpose of the AICPA Code of Professional Conduct restriction on commissions?
State the allowable forms of organization a CPA firm may assume.
What types of disciplinary action may be taken if a member has violated the AICPA Code of Professional Conduct?

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