You were engaged to file the 2015 individual and corporate tax returns for a client. The client provided her records and other tax information on March 1, 2016, to help prepare the 2015 tax return. Your client paid you $12,000 in advance to prepare those returns. On April 1 after repeated requests to return her records, you informed the client that her tax returns for 2015 would be completed by April 15, and all of the records would be returned at that time. However, you failed to complete the return. The client paid another accountant $15,000 to complete the returns after the deadline and incurred tax penalties. Do you believe that you violated any of the rules of conduct in the AICPA Code