Each ofthe following situations involves a possible violation of the AICPA Code ofProfessional Conduct. For each situation, state the applicable section of the rules ofconduct and whether it is a violation. e. Roberta Hernandez, CPA, serves as controller of a U.S.-based company that has asignificant portion of its operations in several South American countries. Certaingovernment provisions in selected countries require the company to file financialstatements based on international standards. Roberta oversees the issuance of thecompany's financial statements and asserts that the statements are based on international financial accounting standards; however, the standards she uses are notthose issued by the International Accounting Standards Board.