You were engaged to file the 2018 individual and corporate tax returns for a client. the client provided her and other tax information on march 1, 2019, to help prepare the 2018 tax return. your client paid you $12,000.00 in advance to prepare the returns. on april 1, after repeated requests to return her records, you informed the client that her tax returns for 2018 would be completed by april 15, and all her records would be returned at that time. however, you failed to complete the return. the client paid another accountant $15,000.00 to complete the returns after the deadline and incurred a tax penalties.

required:
a. do you believe that you violated the any of the rules of conduct in the aicpa code?
b. did you violate any ethical standards beyond the code? explain