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A CPA Serves Two Clients in the Same Industry

Question 30

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A CPA serves two clients in the same industry. One of these clients has an email address called ? HYPERLINK "mailto:steelcompany@gmail.com," ?steelcompany@gmail.com,? and the other client has an email address called ? HYPERLINK "mailto:steelco@gmail.com." ?steelco@gmail.com.
By mistake, this CPA firm just emailed the tax return prepared for one of these clients to the other client.
a. Did the CPA violate professional standards by providing professional services to two clients in the same industry?

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